This bill amends various sections of the Code of Alabama to enhance fire service operations in Marshall County by allowing the Marshall County Commission to annex new areas into existing volunteer fire districts. Key definitions are updated to include "business property" and "dwelling," which now encompass recreational vehicles, mobile homes, and tiny homes. A fire service fee is introduced for all dwellings and business properties within the fire district, along with provisions for delinquent fees, citation fees, and penalties for late payments. The revenue commissioner is designated to collect these fees and penalties, as well as to generate reports on their assessment, collection, and distribution.

Additionally, the bill establishes a process for residents to petition for annexation into a fire district, requiring signatures from at least five percent of qualified electors, followed by a public hearing before the county commission's vote. It clarifies that a building can be classified as a dwelling for fee purposes even if partially vacant or used for non-residential purposes, and emphasizes that the fire protection service fee is not a property tax. Any increases to the fee after the initial setting must be approved through a referendum. The bill also mandates that collected fees, after a small administration fee, be allocated to volunteer fire districts for fire protection and emergency services, with requirements for financial record-keeping and reporting to ensure transparency. The act is scheduled to take effect on October 1, 2026.

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