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

SB 312 amends Alabama law to allow Marshall County to annex new areas into existing volunteer fire districts and clarify how fire service fees apply. It defines "dwelling" to include mobile homes, tiny homes (under 500 sq ft), and recreational vehicles connected to utilities, while expanding "business property" to cover structures like food trucks. The bill requires fees on all dwellings and businesses within fire district boundaries, adds penalties for late payments, and mandates annual reports on fee collection by the county revenue commissioner. These changes directly affect property owners and businesses in Marshall County fire districts, with fees becoming effective after voter approval. The law prohibits fee increases for five years after initial approval.