Read the full stored bill text
HB321 INTRODUCED
Page 0
HB321
HGNWY68-1
By Representative Colvin (N & P)
RFD: Local Legislation
First Read: 22-Jan-26
1
2
3
4
5
HGNWY68-1 01/22/2026 JWB (L)lg 2025-3464
Page 1
First Read: 22-Jan-26
A BILL
TO BE ENTITLED
AN ACT
Relating to Marshall County; to amend Sections
45-48-142.22, 45-48-142.24, and 45-48-142.26, Code of Alabama
1975; to authorize the Marshall County Commission to annex new
areas into existing volunteer fire districts; to define
"business property" and "dwelling" for the application of a
fire service fee; to include recreational vehicles, mobile
homes, and tiny homes; to impose a delinquent fee, citation
fee, and a penalty for late payments; to authorize the revenue
commissioner to collect the fees and penalties; and to require
the revenue commissioner to create reports of the assessment,
collection, and distribution of the fees.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. Sections 45-48-142.22, 45-48-142.24, and
45-48-142.26, Code of Alabama 1975, are amended to read as
follows:
"§45-48-142.22
(a) The Marshall County Commission shall request the
Marshall County Association of Fire Departments and Rescue
Squads to develop a plan that defines the requirements of a
district, monitors its performance and adherence to
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
HB321 INTRODUCED
Page 2
district, monitors its performance and adherence to
requirements, and provides for dissolution of the volunteer
fire district.
(b) Existing volunteer fire departments with their
respective geographic service coverage area as defined by
Marshall County E911 on May 22, 2013, may be established as a
fire district pursuant to this subpart. The volunteer fire
department shall be certified by the Alabama Forestry
Commission, Section 9-3-17, and an existing member of the
Marshall County Association of Fire Departments and Rescue
Squads. The requesting volunteer fire department shall submit
a request to the Marshall County Association of Fire
Departments and Rescue Squads (association) , which shall
review and verify the request information pursuant to the
association's qualification plan and then submit a
recommendation to the Marshall County Commission for the final
decision of approval for a fire district.
(c) New volunteer fire districts may be formed in
accordance with requirements defined by Section 9-3-17; the
Marshall County Association of Fire Departments and Rescue
Squads plan provided for pursuant to this subpart; and Part 8,
commencing with Section 45-48-247 , of Article 24 , of this
chapter; and approval by the county commission.
(d)(1) The qualified electors of a municipality,
township, or other articulable geographic area in the county
may file a petition, signed by at least five percent of the
number of qualified electors therein who voted in the last
general election, with the county commission requesting the
area to be annexed into an adjacent, existing voluntary fire
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
HB321 INTRODUCED
Page 3
area to be annexed into an adjacent, existing voluntary fire
district.
(2) The commission may hold a hearing on the petition
to allow individuals who live in the area to comment before
the county commission votes on the approval of the annexation.
(3) If the existing service coverage area is subject to
a fire protection service fee pursuant to Sections
45-48-142.23 and 45-48-142.24, the following procedures shall
apply:
a. The county commission is required to hold the
hearing under subdivision (2).
b. The county commission must notify all individuals
who shall be subject to the fee regarding the hearing and the
possibility of annexation.
c. If the county commission approves the annexation,
the fee shall be applied to the entirety of the municipality,
township, or other articulable geographic area. "
"§45-48-142.24
(a) For the purposes of this article, the following
terms have the following meanings:
(1) BUILDING, STRUCTURE, OR OTHER IMPROVEMENT. Any
structure that may be entered and used by individuals for
business, public use, lodging, or the storage of goods.
(2) BUSINESS ENTITY. A corporation, association,
partnership, limited liability company, limited liability
partnership, or any other legal entity that files state
business related taxes and that engages in acts or practices
in any trade or commerce.
(3) BUSINESS PROPERTY. A building, structure, or other
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
81
82
83
84
HB321 INTRODUCED
Page 4
(3) BUSINESS PROPERTY. A building, structure, or other
improvement owned, leased, or rented by a business entity and
used in furtherance of the business. The property may be a
standalone structure or designated space within a larger
structure. The property may include a portable structure,
trailer, food truck, or other vehicle.
(4) DWELLING. A building, structure, or other
improvement used or regularly used by an individual for
sleeping, living, or lodging.
(5) TINY HOME. A small house or mobile home that has a
floor plan of less than 500 square feet.
(b)(1) If a majority of the votes cast at the election a
referendum held under Section 45-48-142.23 are affirmative
votes, the fire service fee on each residence, dwelling, and
business within the geographic boundaries of the fire district
shall become effective on the first day of the next month
following approval and shall be paid within one year following
approval. For the purpose of this subpart, a dwelling shall be
defined as any building, structure, or other improvement to
real property used or expected to be used as a dwelling or
residence for one or more human beings, including specifically
and without limiting the generality of the foregoing:
(1) A building, structure, or improvement assessed for
purposes of state and county ad valorem taxation, as Class III
single-family owner-occupied residential property.
(2) A duplex or an apartment building.
(3) Any mobile home or house trailer.
(2) The fee shall apply to all dwellings and business
properties in the geographic boundaries of the fire district,
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
HB321 INTRODUCED
Page 5
properties in the geographic boundaries of the fire district,
including, but not limited to, the following:
a. Buildings, structures, or other improvements
assessed for the purposes of state or county ad valorem
taxation as Class III single family owner-occupied or
renter-occupied residential property.
b. Dwelling units where each unit is separated by
structural partitions or walls and the units do not share
mechanical systems or utilities. Each unit shall have the fee
applied separately.
c. Portable or movable buildings, structures, or other
improvements that are used as a dwelling and connected to
utilities.
d. Recreational vehicles placed on owned or rented
property which are connected to utilities or furnished with
self-contained utilities. The fee shall not apply to
recreational vehicles that are in storage and not connected to
utilities, regardless of whether in commercial storage or on
the owner's property.
e. Mobile homes, tiny homes, and manufactured homes.
(3)a. If a dwelling or business property consists of
two or more units separately occupied or secured by different
owners, renters, or business entities, a separate fee shall be
assessed for each separate unit or space located within the
building, structure, or other improvement.
b. A business entity that operates from a dwelling, and
thereby makes the dwelling a business property, shall have the
fee apply to the building, structure, or improvement only
once.
113
114
115
116
117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
HB321 INTRODUCED
Page 6
once.
(b)(c) A building, structure, or other improvement
shall be classified as a dwelling for the purposes of this
subpart article notwithstanding either of the following:
(1) That it is wholly or partially vacant or
uninhabited at any time during the year for which a fire
protection service fee with respect thereto is or is to be
levied.
(2) That it is also used or expected to be used
simultaneously for a purpose, whether or not commercial in
nature, other than as a dwelling or residence.
(c)(d) The fire protection service fee shall not be
construed as a tax on property. The fees shall be levied for
the purpose of funding fire protection services to dwellings
and businesses under this subpart.
(d)(e) The fire protection fee for a district may not
be increased for a period of five years after approval of the
initial fire protection service fee. Any increase in the
amount of the fee shall not be effective until after the
approval at a referendum election held for the purpose of
increasing the fee.
(e)(f) If a majority of the votes cast at the election
are negative, another election for setting the amount of the
fire protection fee shall not be held for two years from the
time of the prior election. "
"§45-48-142.26
(a)(1) The revenue commissioner shall collect,
administer, and enforce the fire protection service fee shall
be collected, administered, and enforced as closely as
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161
162
163
164
165
166
167
168
HB321 INTRODUCED
Page 7
be collected, administered, and enforced as closely as
possible at the same time, in the same manner, and under the
same requirements and laws as are the ad valorem taxes of the
state. In the case of mobile homes, the fee shall be
collected, administered, and enforced as closely as possible
at the same time, in the same manner, and under the same
requirements and laws as the annual registration fee for
manufactured homes provided in Section 40-12-255.
(2)a. The revenue commissioner shall collect a
delinquent fee of twenty-five dollars ($25) from owners of
property subject to the fee under Section 45-48-142.24 who
have failed to pay their service fee by the time required by
the revenue commissioner.
b. The revenue commissioner shall issue citations to
owners of property covered under Section 45-48-142.24 for
failure to pay a fire service fee or a delinquent fee under
paragraph a.
c. The revenue commissioner shall enforce the
delinquent fees and the unpaid balance of the fire service fee
as an equitable lien against the property subject to the fire
service fee when the fire service fee has not been paid.
(3) The proceeds of the collected fees, minus an
administration fee not to exceed five percent, shall be paid
to the respective volunteer fire districts. The delinquent fee
and citation fee imposed under subdivision (2) shall be
distributed in the same manner as the fire service fee.
(b) Funds paid to the volunteer fire districts shall
only be expended for fire protection and emergency services
purposes to include the purchase of vehicles and equipment,
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
HB321 INTRODUCED
Page 8
purposes to include the purchase of vehicles and equipment,
daily operations, training, supplies, and insurances. Each
fire district receiving funds shall maintain financial records
in accordance with the Financial and Compliance Guidelines for
Volunteer Fire Departments, August 2009, of the Department of
Examiners of Public Accounts.
(c) By September 15th of each year, the volunteer fire
district receiving fire protection service fees shall file a
financial statement with the county commission detailing the
receipt and expenditure of all funds generated by this subpart
during the previous 12-month period. The filing shall also
account for all unspent funds and whether the unspent funds
have been obligated. The county commission shall supply the
accounting forms to each eligible fire district.
(d)(1) The revenue commissioner shall issue monthly
fire protection service fee financial reports detailing the
assessment, collection, and distribution of the fee. The
revenue commissioner shall create separate reports for each
fire district.
(2) The revenue commissioner shall deliver a copy of
each report to the corresponding volunteer fire department,
the county commission, and the Marshall County Association of
Fire Departments and Rescue Squads. Once delivered, the
revenue commissioner shall make each report publicly
available. "
Section 2. This act shall become effective on October
1, 2026 .
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222