In Choctaw county there is hereby levied, commencing on October 1 following ratification of this amendment, 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 one mill. 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 Choctaw 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 set aside in a special fund to be distributed by the county commission to volunteer fire departments in the county and the Choctaw County Association of Volunteer Fire Departments. The revenues generated from this tax will be distributed to all volunteer fire departments meeting the minimum standards and the Choctaw County Association of Volunteer Fire Departments, Inc. in equal shares on a semi-annual basis on February 1st and August 1st of each year. Prior to any distribution of funds, there must be prepared and filed with the Choctaw County Commission a map setting out the various volunteer fire departments and every portion of Choctaw county must be assigned or designated to one of the respective volunteer fire departments so that every citizen in Choctaw county has fire protection from a designated volunteer fire department. No funds shall be disbursed to any volunteer fire department until the county has full and complete coverage for all citizens. The funds shall be audited annually by the examiners of public accounts or a qualified licensed and registered certified public accountant as to the fire protection taxes received by the county commission, as to the funds appropriated by it and as to how the funds are expended in each volunteer fire department and to be certain that all taxes received are disbursed on an equal basis to the district and countywide organization and to further audit how the funds are expended by each department and the countywide association.
The county commission is further authorized to enter into agreements with volunteer fire departments within such county for fire protection and services.