Q Do the limits set out in Section 19-5-95, $250.00 limit on aid to volunteer fire departments and one-fourth (1/4) mill on all taxable property within the county limit for municipal and volunteer fire departments within the county, apply to fire protection districts organized under 19-5-151?

A No, Section 19-5-95 authorizes the expenditure of an amount up to the amount of a one-fourth (1/4) mill levy for municipal and volunteer fire departments within the county. The $250.00 expenditure could be to any fire department in or outside the county. The Fire Protection District is a governmental entity in accordance with Sections 19-5-165, 11-46-1(g), and 11-46-1(i). Within each district there could be multiple volunteer fire departments, so fire protection districts are not subject to the limitations set forth in Section 19-5-95. In order for a fire protection district to receive insurance rebate monies, counties must levy a tax of at least one-fourth (1/4) mill on all property of the county or appropriate avails of at least one-fourth mill from the countyís general fund, per Section 83-1-39(5)(d). There is no maximum millage set for a county-wide levy, but section 19-5-189 (2) (b) does cap the amount at two (2) mills annually on all of the taxable real property in the district, which must be paid over to board of commissioners of the district. The two (2) mill levy may be disbursed to the various fire protection districts within the county for fire protection services provided pursuant to a written contract approved by the Commissioner of Insurance. Fire protection districts are also permitted to accept donations of real or personal property under Section 19-5-177. (Attorney Generalís Opinion to Houston, July 10, 2015)