AL SB312

Authorizes the Marshall County Commission to annex new geographic areas into existing volunteer fire districts upon petition signed by at least 5% of qualified electors in the area

Expands fire service fee coverage to include recreational vehicles connected to utilities, mobile homes, tiny homes (under 500 sq ft), manufactured homes, and portable/movable dwellings

Defines "business property" and "dwelling" for fee application; assesses separate fees for multi-unit properties occupied by different owners, renters, or business entities

Imposes a $25 delinquent fee for late payments and authorizes the revenue commissioner to issue citations for failure to pay fire service or delinquent fees

Requires the revenue commissioner to produce monthly financial reports on fee assessment, collection, and distribution for each fire district, to be made publicly available; effective October 1, 2026