Meeting Type: BCC Regular Meeting
Meeting Date: 2/19/2026
Item Status: New
From: Roger H. Rendleman, County Administrator
Submitted by: Anu Gary, Administrative Services Manager
______________________________________________________________________
ITEM TITLE
Title
Resolution #2026-058 Ceasing the Disbursement of Tobacco Tax Proceeds to Lower Alabama Search and Rescue, Inc.
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STAFF RECOMMENDATION
Recommendation
Adopt Resolution #2026-058 which repeals portions of Resolution #2003-28 (adopted January 21, 2003) related to the approval of Lower Alabama Search and Rescue, Inc. to be appropriated county money or equipment and approves the disbursement of tobacco tax proceeds to Lower Alabama Search and Rescue, Inc. by the Baldwin County Commission to cease, effective January 18, 2026.
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BACKGROUND INFORMATION
On January 19, 2026, the Alabama Association of Rescue Squads, Inc. (AARS) notified the Baldwin County Commission that Lower Alabama Search and Rescue, Inc. was denied membership renewal, effective January 18, 2026. As a result of this denial, Lower Alabama Search and Rescue is no longer a member in good standing with AARS and is not entitled to receive disbursements of tobacco tax proceeds by the Baldwin County Commission.
TOBACCO PRODUCTS TAX FOR RESCUE SQUADS
Section 45-2-244.134 Disposition of Funds.
The proceeds from the tax authorized, less the amount or percentage of the actual cost of collection as may be agreed upon by the Commissioner of the Department of Revenue and the Baldwin County Commission, shall be distributed to the Baldwin County Commission to be allocated on an annual basis each fiscal year as follows:
(1) The first eighty thousand dollars ($80,000) of the funds or portion received pursuant to this subpart shall be equally divided among the rescue squads authorized by the county commission. Each of the recipient rescue squads shall be a Baldwin County recognized quasi-public entity, as defined in Section 45-2-142.01, and a member in good standing with the Alabama Association of Rescue Squads, Inc. Notwithstanding the foregoing, any rescue squad receiving ad valorem tax funds pursuant to Section 45-2-242 shall be excluded from the distribution in this section regardless of the other requirements being met.
Section 45-2-142.01 Search and Rescue Squads.
(a) This section shall apply to voluntary nonprofit search and rescue units or squads which are operated as a public service for the benefit of the citizens of Baldwin County. It is declared that those search and rescue squads are quasi-public entities that are entitled to receive and use public funds or property appropriated to them by the county.
(b) The Baldwin County Commission is hereby authorized to appropriate county money or equipment to duly organized and established search and rescue squads or units which are approved by the county commission.
(c) Any money or property transferred to a volunteer search and rescue squad under the provisions of this section shall be used exclusively for search and rescue purposes. The use of any such money or property other than on behalf of the volunteer search and rescue squad is expressly prohibited.
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?
Yes.
Reviewed/approved by: B. Hicks, County Attorney 02/11/2026 akg
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: 02/19/2026
Individual(s) responsible for follow up: Administration - Correspondence with copy of Resolution to:
Lower Alabama Search and Rescue, Inc.
34247 West Barclay Avenue
Lillian, Alabama 36549
NOA to: lasar.sar@gmail.com
cc: Tara Hazelbaker
Dana Lambert
Beth Hodges
Tom Tyler
Action required (list contact persons/addresses if documents are to be mailed or emailed): N/A
Additional instructions/notes: N/A