(a) The Tax Assessor and Tax Collector of Jefferson County and the Assistant Tax Assessor and Assistant Tax Collector for the Bessemer Division of Jefferson County, or other public official performing the functions of assessing and collecting taxes in Jefferson County, upon request of any fire district located in Jefferson County, shall implement appropriate procedures necessary to assess and collect the fees, charges, or assessments levied by the governing body of the fire district, provided, the fees, charges, or assessments are related to the value of property.
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Terms Used In Alabama Code 45-37-242.03

  • Lien: A claim against real or personal property in satisfaction of a debt.
  • property: includes both real and personal property. See Alabama Code 1-1-1
(b) The fire district fees, charges, or assessments shall be a lien upon the property on which levied and shall be assessed, collected, and enforced in the same manner as ad valorem taxes are assessed, collected, and enforced. A two percent commission on all amounts levied and collected shall be paid to both the assessing official and the collecting official, or other official charged with performing functions for the levy and collection of the fire district fees, charges, or assessments. The commissions shall be deposited to the county general fund.
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