AL HB321

Authorizes Marshall County Commission to annex municipalities, townships, or other geographic areas into existing volunteer fire districts upon petition signed by at least 5% of qualified electors who voted in the last general election

Expands fire service fee applicability to include recreational vehicles connected to utilities, mobile homes, tiny homes (under 500 square feet), manufactured homes, and portable or movable structures used as dwellings

Imposes a $25 delinquent fee for late payment of fire service fees, authorizes citations for non-payment, and allows enforcement through equitable liens against non-compliant properties

Requires the revenue commissioner to collect all fire service fees and penalties, with proceeds distributed to volunteer fire districts after deducting an administration fee not exceeding 5%

Mandates monthly financial reports from the revenue commissioner detailing fee assessment, collection, and distribution for each fire district, with reports made publicly available; effective date October 1, 2026