Q May all or a portion of the money from the rural fire protection millage be divided proportionately among the fire districts in the county? Also, is there a cap on the millage that may be levied?

A Section 81-3-39 requires the county to levy at least one-fourth mill for fire protection (or appropriate the equivalent amount from the general fund) in order to be eligible to receive fire rebate monies. There is no required formula for distribution of the proceeds except that they must be used for fire protection purposes, and no maximum is listed. Section 19-5-189 also authorizes a tax levy for fire protection purposes, but limits the tax to four (4) mills (with exceptions). (Attorney Generalís Opinion to Younger, April 26, 2019)