The last time this happened, the city of South Fulton, Tennessee, received a lot of heat nationwide for this policy. That was more than a year ago but nothing has changed.Obion County lacks a fire department (pdf) and county residents, who do not pay taxes for firefighting, are provided firefighting services through local cities and towns, either by annual subscription or a per-call fee.
The mayor said it comes down to simple business. If they don't collect fire fees, the fire department can't survive and if they make exceptions to the rule, no one will ever pay the fee.
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