Fire Protection Districts and Taxes in Monroe County.

The Monroe county commission is hereby authorized in its discretion to establish fire districts within the geographical boundaries of Monroe county. The boundaries of such fire districts may be rearranged at the discretion of the county commission as it deems necessary, from time to time, to maximize fire protection services in the county. The county commission may use the corporate limits of the various towns and municipalities in the county as boundaries for fire districts. In such situations, such town or municipal fire district shall have its own volunteer fire department functioning within its boundaries. Each fire district established in an area located outside of the corporate limits of a town or municipality shall likewise have its own volunteer fire department functioning strictly within its district boundaries.

The county commission is further authorized to enter into agreements with volunteer fire departments within such county for fire protection and services.

Commencing with the levy for the tax year for which taxes will become due and payable on October 1, 1989, there is hereby levied, in addition to any taxes now authorized or that may be hereafter authorized by the Constitution and laws of Alabama, a fire protection tax of three mills. The fire protection tax levied herein shall be based upon the value of real and personal property assessed by affected property owners, as shown on the records of the tax assessor of Monroe county, Alabama, and shall be assessed and collected as are all ad valorem taxes in the county. The amount collected each year from assessment of this fire protection tax shall be paid into the county general fund and used in furtherance of fire protection and for rescue squads within the affected area. Prior to the levy of the fire protection tax in said county, there shall be submitted to the electors of said county, at a special election called for that purpose in said county, the question of whether the said tax shall be levied, and the said tax shall be authorized at such election by a majority of the qualified electors within the said county who vote at such election.

Elections on the question of the levy of a fire protection tax in said county may be held at any time and from time to time, provided, that if any such election held after the ratification of this amendment the proposal to levy the tax so submitted should be defeated then the proposal may not be submitted at another election held in said county within two years from the last election held under this amendment.