(a) The proceeds from the tax hereby levied, less the actual costs of collection not to exceed 10 per centum, shall be paid by the State Department of Revenue to the Lamar County Commission to be deposited in two separate accounts to the credit of either the Lamar County Water Coordinating and Fire Prevention Authority or the Lamar County Volunteer Fire and Rescue Association as follows:

Terms Used In Alabama Code 45-38-243.05

  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 30-3D-608

(1) Fifty percent to the Lamar County Water Coordinating and Fire Prevention Authority.

(2) Thirty percent to the fire departments in Lamar County.

(3) Twenty percent to the Lamar County Rescue Association with five percent of this directed to public licensed ambulance services if such services are authorized and created by such association.

(b) The Lamar County Firefighters Association and the Lamar County Rescue Association shall have authority to promulgate rules and regulations having the force and effect of law for the distribution of the funds under subdivisions (2) and (3) of subsection (a).

(c) Distribution shall be made by the Lamar County Commission to the separate accounts upon written request of the Chair of the respective Lamar County Water Coordinating and Fire Prevention Authority and the Lamar County Volunteer Fire and Rescue Association. The written request shall be submitted to the Lamar County Commission and shall become a permanent part of the minutes of the commission. A copy of the written request shall be retained by the requesting authority or association to be entered in their permanent records.

(d) In the event this part shall become effective prior to the passage of an act providing for the incorporation of the Lamar County Water Coordinating and Fire Prevention Authority, any funds held by the Lamar County Commission to the credit of the Lamar County Water Coordinating and Fire Prevention Authority shall be held in escrow until such time as such authority is incorporated.

(Act 89-473, p. 992, §6.)