Marshall County; volunteer fire districts, annexation of new areas, application of fire service fee, enforcement

HB 321 allows Marshall County to annex new areas into existing volunteer fire districts and clarifies who pays a fire service fee. It defines "dwelling" to include mobile homes, tiny homes (under 500 sq ft), and recreational vehicles connected to utilities, and "business property" to cover structures used for commerce. The bill requires property owners in fire districts to pay the fee, adds late-payment penalties and collection fees, and directs the revenue commissioner to collect payments and report on fee assessments. This affects residential and business property owners within Marshall County fire district boundaries.