The bill amends Sections 45-48-142.22, 45-48-142.24, and 45-48-142.26 of the Code of Alabama 1975 to enhance the authority of the Marshall County Commission regarding volunteer fire districts. It allows the Commission to annex new areas into existing volunteer fire districts upon petition from qualified electors, requiring signatures from at least five percent of voters from the last general election. The bill mandates a public hearing before the Commission votes on the annexation and introduces a fire service fee applicable to all dwellings and business properties within the fire district, including recreational vehicles, mobile homes, and tiny homes, while imposing penalties for late payments. The bill also deletes specific definitions of dwellings and conditions for the fire service fee, replacing them with clearer definitions and an expanded scope of properties subject to the fee.

Additionally, the bill clarifies that a building can be classified as a dwelling for fee purposes even if partially vacant or used for non-residential purposes. It specifies that the fire protection service fee is not a property tax and requires any fee increases to be approved through a referendum within a five-year period. The revenue commissioner is tasked with collecting these fees, enforcing penalties, and providing monthly financial reports on the assessment, collection, and distribution of the fees, which must be shared with relevant fire departments and county commissions. The funds collected are designated for volunteer fire districts to support fire protection and emergency services, with strict guidelines for financial record-keeping. The act is set to take effect on October 1, 2026.

Statutes affected:
Introduced: 45-48-142, 45-48-142, 45-48-142