Meeting Type: BCC Regular Meeting
Meeting Date: 1/20/2026
Item Status: New
From: Anu Gary, Administrative Services Manager
Submitted by: Tiffany A. Givens, Commission Executive Assistant
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ITEM TITLE
Title
Resolution #2026-046 - Approval of the Use of Fire Tax Proceeds by Pine Grove Volunteer Fire Department
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STAFF RECOMMENDATION
Recommendation
Take the following actions:
1) Adopt Resolution #2026-046 of the Baldwin County Commission which provides the Baldwin County Commission’s required approval for the Pine Grove Volunteer Fire Department to utilize its proceeds of taxes derived by Act No. 90-449 as security for repayment of a loan not to exceed
$400,000.00 (and the repayment of said loan’s applicable interest) for the purchase of one (1) 2026 Rosenbauer / International Commercial Cab Pumper; and
2) Authorize the Baldwin County Commission Chairman to execute any other necessary documentation including any assurances, certificates and financing documents or approvals to affect such approval and purchase of the above-described equipment. This approval does not in any way constitute any financial involvement or obligation of the Baldwin County Commission.
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BACKGROUND INFORMATION
Background: The Baldwin County Commission received a written request (see Exhibit A to Resolution #2026-046) from Pine Grove Volunteer Fire Department on January 5, 2026, requesting for the Commission’s approval for said entity to use its proceeds of taxes derived by Act No. 90-449 as security for repayment of a loan not to exceed $400,000.00 (and the repayment of said loan’s applicable interest) for the purchase of one (1) 2026 Rosenbauer / International Commercial Cab Pumper.
The Baldwin County Fire Chiefs’ Association met and approved the request.
GENERAL INFORMATION
In 1990, Act No. 90-449 was adopted by the Alabama Legislature as a Local Act calling for a referendum election on the question of whether or not the qualified voters of Baldwin County desired to levy upon themselves a 1 ½ mill tax on all property for the specific use by the fire departments in the county. The referendum election was held on June 26, 1990, whereby the qualified voters of the county voted in the majority to install the “fire tax.”
Act No, 90-449, specifically at Section 3, states that revenue derived from the fire tax may be used for the following purposes:
“Section 3. (a) Fire departments which participate in the distribution of tax proceeds shall expend such funds only for the acquisition of fire trucks, fire stations, fire equipment, communications, fire training, fire vehicle and station insurance, oil, gas, hydrants, utilities, and vehicle or station repair. Such funds shall not be used to pay salaries, purchase food or drink, or to hold fund raising projects.
“(b) Any exceptions to the above appending guidelines must be approved by the Baldwin County Fire Chiefs Association and the Baldwin County Commission.”
Act No. 2023-510, adopted by the Alabama Legislature on April 25, 2023, and effective September 1, 2023, specifically sets forth certain requirements of what the “fire tax” revenue can be spent for by each fire department.
This Act authorizes a volunteer fire department or volunteer rescue squad to purchase kitchen equipment, food and beverages for the department or squad. This legislation also prevents the County Commission from being responsible for the expenditures and activities of volunteer fire departments or volunteer rescue squads.
Previous Commission action/date: N/A
FINANCIAL IMPACT
Total cost of recommendation: N/A
Budget line item(s) to be used: N/A
If this is not a budgeted expenditure, does the recommendation create a need for funding? N/A
LEGAL IMPACT
Is legal review necessary for this staff recommendation and related documents?
N/A
Reviewed/approved by: N/A
Additional comments: N/A
ADVERTISING REQUIREMENTS
Is advertising required for this recommendation? N/A
If the proof of publication affidavit is not attached, list the reason: N/A
FOLLOW UP IMPLEMENTATION
For time-sensitive follow up, select deadline date for follow up: N/A
Individual(s) responsible for follow up: Commission Administration
Action required (list contact persons/addresses if documents are to be mailed or emailed): Commission Administration - Letter and copy of Resolution to:
Pine Grove Volunteer Fire Department
ATTN: Braxton Jordan, Fire Chief
42245 Pine Grove Road
Bay Minette, Alabama 36507
cc: Chief Braxton Jordan - (pgvfd.7101@gmail.com)
Chief Tony Lovell, BC Fire Chiefs’ Association - (rlovell@cityofloxley.com)
Additional instructions/notes: Upload Resolution with exhibits.