(a) The fire protection service fee shall be collected, administered, and enforced in the same manner, and under the same requirements and laws, as are the ad valorem taxes of this state. In the case of mobile homes, the fee shall be collected, administered, and enforced at the same time, in the same manner, and under the same requirements and laws as the annual registration fee for manufactured homes provided in Section 40–12–255. (b) The proceeds of the fee shall be paid into a special county fire services fund monthly. Within 30 days of payment into the special fund, the county commission shall transfer the funds to the Russell County Firefighters Association, and within 20 days of receipt of the funds from the county commission, the Russell County Firefighters Association shall further distribute the funds to the eligible volunteer fire departments in the following manner: (1) 32.5 percent of the fee shall be distributed among the eligible volunteer fire departments in the county in equal shares. (2) 67.5 percent of the fee shall be distributed among the eligible volunteer fire departments based on the number of eligible residences and commercial buildings in their respective fire districts as defined by E–911 protective districts or other methods approved by majority vote of the Russell County Commission based on the number of eligible residences and commercial buildings located outside the corporate limits of the City of Phenix City.
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