The bill amends specific sections of the Code of Alabama 1975 to enhance fire protection services in Marshall County by allowing the Marshall County Commission to annex new areas into existing volunteer fire districts. It introduces definitions for "business property" and "dwelling" concerning fire service fees, and includes provisions for various types of housing, such as recreational vehicles, mobile homes, and tiny homes. Key insertions include the ability for qualified electors to petition for annexation, a requirement for the county commission to hold hearings on these petitions, and a clear application of fire service fees to all dwellings and business properties within the fire district's boundaries. The bill also deletes previous definitions and conditions related to these properties to streamline fee assessments. Additionally, the bill specifies that the revenue commissioner shall collect, administer, and enforce the fire protection service fee, replacing the previous collection method akin to ad valorem taxes. It establishes a delinquent fee of $25 for late payments and allows for citations for non-payment. The revenue generated will be allocated to volunteer fire districts for fire protection and emergency services, with an administration fee of up to five percent deducted. Volunteer fire districts are required to submit annual financial statements to the county commission, and the revenue commissioner must provide monthly financial reports on fee assessments and distributions. The act is set to take effect on October 1, 2026.

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