Special Taxes for Forest Protection.

Ala. Code tit. 9, ch. 13, art. 7, div. 1

in effect

Ala. Code § 9-13-160 “Forestland” Defined.

9-13-160. “Forestland” Defined. “Forestland” shall mean any land which supports a forest growth or which under prevailing natural and economic conditions may be expected to support such a growth in the future or which is being used or reserved for any forest purpose. (Acts 1939, No. 562, p. 884, §6; Code 1940, T. 12, §205.)

Ala. Code § 9-13-161 Special Annual Tax for Forest Protection - Authorized.

9-13-161. Special Annual Tax for Forest Protection - Authorized. For the purpose of receiving the financial and supervisory cooperation of the State Forestry Commission of the State of Alabama in forest protection, any county commission is empowered, authorized and required to assess and levy a special annual tax not to exceed $.04 per acre against the forested acreage of the county subject to the conditions set forth in Section 9-13-163. (Acts 1939, No. 562, p. 884, §1; Code 1940, T. 12, §205.)

Ala. Code § 9-13-162 Special Annual Tax for Forest Protection - Designation of Forest Protection Areas.

9-13-162. Special Annual Tax for Forest Protection - Designation of Forest Protection Areas. The State Forestry Commission is hereby empowered and directed to establish and designate such forest protection areas prior to the submission of the petition provided for in Section 9-13-163. (Acts 1939, No. 562, p. 884, §5; Code 1940, T. 12, §204.)

Ala. Code § 9-13-163 Special Annual Tax for Forest Protection - Assessment and Levy of Tax Upon Petition of Freeholders in Forest Protection Areas.

9-13-163. Special Annual Tax for Forest Protection - Assessment and Levy of Tax Upon Petition of Freeholders in Forest Protection Areas. For the purpose of receiving the financial and supervisory cooperation of the State Forestry Commission of the State of Alabama in forest protection, the county commission is required to make, assess and levy a special annual tax upon all said lands in the county, or any definitely described portion thereof, immediately upon receipt of a petition so requesting, signed by a majority of the freeholders of the county, or any definitely described portion thereof, said area to be known as a forest protection area. (Acts 1939, No. 562, p. 884, §2; Code 1940, T. 12, §201.)

Ala. Code § 9-13-164 Special Annual Tax for Forest Protection - Provision of List of Landowners Within Forest Protection Areas.

9-13-164. Special Annual Tax for Forest Protection - Provision of List of Landowners Within Forest Protection Areas. The State Forestry Commission is hereby empowered and directed to furnish to the county commission of the county in which it is proposed to establish a forest protection area a list of the landowners within said proposed forest protection area, said list to show the total amount of forestland owned by each landowner subject to the forest protection tax within said forest protection area. (Acts 1939, No. 562, p. 884, §7; Code 1940, T. 12, §206.)

Ala. Code § 9-13-165 Special Annual Tax for Forest Protection - Inspection, Designation, Listing and Placement on Tax Rolls of Lands Prior to Assessment and Levy.

9-13-165. Special Annual Tax for Forest Protection - Inspection, Designation, Listing and Placement on Tax Rolls of Lands Prior to Assessment and Levy. The tax provided for in Section 9-13-161 shall not be assessed and levied until such time as the county board of equalization shall have first inspected and reviewed such property and shall have designated the same forestland, and such lands must have been returned to or listed with the tax assessor of the county where located as forestland and have been placed on the tax rolls for ad valorem taxation as other forestlands. (Acts 1939, No. 562, p. 884, §8; Code 1940, T. 12, §207.)

Ala. Code § 9-13-166 Special Annual Tax for Forest Protection - Collection, Disposition and Expenditure.

9-13-166. Special Annual Tax for Forest Protection - Collection, Disposition and Expenditure. The tax so assessed shall be collected as other taxes are collected and remitted to the state Treasurer and placed in a “Forest Protection Fund” to be expended by the State Forestry Commission of the State of Alabama for forest fire protection in the county, or any definitely described portion thereof, against which the tax has been assessed. (Acts 1939, No. 562, p. 884, §4; Code 1940, T. 12, §203.)

Ala. Code § 9-13-167 Special Annual Tax for Forest Protection - Change or Discontinuance of Tax Upon Petition of Freeholders or State Forestry Commission.

9-13-167. Special Annual Tax for Forest Protection - Change or Discontinuance of Tax Upon Petition of Freeholders or State Forestry Commission. The tax provided for in Section 9-13-161 shall remain the same from year to year, except that it may be changed or discontinued upon receipt of a petition so requesting, signed by a majority of the freeholders of the county, or any definitely described portion thereof, involved or by the State Forestry Commission of the State of Alabama. (Acts 1939, No. 562, p. 884, §3; Code 1940, T. 12, §202.)

Source: Alabama Legislature (alison.legislature.state.al.us)URL: https://alison.legislature.state.al.us/code-of-alabamaFetched: 10/20/2026