Q Are the payments made from the general fund of the county limited to an aggregate equal to one-quarter (1/4) mill assessed on all taxable property or may the board contributes as much as it deems reasonable as a part of the contract for fire protection services?

A Section 19-5-95 authorizes two categories of appropriations to aid fire departments: 1) an annual sum not to exceed $250, and 2) funds that would be generated by a ¼ mill on all taxable property in the county. Section 83-1-39 requires a levy or appropriation of not less than ¼ mills before a county is eligible to receive insurance rebate money. The two Sections are separate authorizations for differing, if closely related, purposes, and the self-limiting language of Section 19-5-95 does not apply to the provisions of Section 83-1-39. (Attorney General’s Opinion to Nowack, August 8, 2014)