Section 45-30-140.10
Exemption from taxes, fees, etc.
A fire district shall be exempt from all taxes levied by any county, municipality, or other political subdivision of the state, including, but not limited to, license, utility, and excise taxes imposed for engaging in any of the activities of the district. The district shall be exempt from any fees, taxes, or costs related to its incorporation, or recording of any document in the office of the judge of probate in the county.
(Act 2015-513, 1st Sp. Sess., §11.)