State Assessment for Forest Fire Protection and Prevention.

Ala. Code tit. 9, ch. 13, art. 7A

in effect

Ala. Code § 9-13-188 Legislative Intent.

9-13-188. Legislative Intent. The Legislature hereby declares that the threat of a spread of wildfire in our forest lands is a matter of major concern. The purpose of this article, therefore, is to provide forestry assistance and to secure the protection from, and the prevention of, forest fires. This article should be liberally construed to achieve these purposes. (Acts 1989, No. 89-652, p. 1292, §1.)

Ala. Code § 9-13-189 Definitions.

9-13-189. Definitions. As used in this article, the following words shall have the meanings stated below, unless the context requires otherwise: (1) COMMISSION. The Alabama Forestry Commission. (2) FOREST LAND. Any land which supports a forest growth or which is being used or reserved for any forest purpose and is classified as Class III forest property in Section 40-8-1(b)(1), but excludes land within the city limits of any incorporated municipality. (3) OWNER. Any person who is engaged in and has an economic risk in the business of producing or causing to be produced, for market, forest or timber products. (4) PERSON. Any individual, partnership, corporation, company, society, or association, or other business entity. (5) LESSEE. Any person who leases land for a period over five years for the purpose of producing or causing to be produced, for market, forest or timber products. (Acts 1989, No. 89-652, p. 1292, §2.)

Ala. Code § 9-13-190 Administration; Rules and Regulations.

9-13-190. Administration; Rules and Regulations. The forestry and fire prevention program provided for in this article shall be administered by the Alabama Forestry Commission. The commission shall have the authority to adopt such rules and regulations as it deems necessary to effectuate the purposes of this article. (Acts 1989, No. 89-652, p. 1292, §3.)

Ala. Code § 9-13-191 Finance Charge, Fee or Assessment on Forest Land; Disposition of Proceeds.

9-13-191. Finance Charge, Fee or Assessment on Forest Land; Disposition of Proceeds. There is hereby levied in this state a finance charge, fee or assessment on forest land owned or leased by any person. Proceeds generated in each county shall be earmarked for use in the respective county where raised to provide for forest fire protection and similar forestry services within the county. (Acts 1989, No. 89-652, p. 1292, §4.)

Ala. Code § 9-13-192 Manner of Collection of Charge, Fee, or Assessment; Distribution.

9-13-192. Manner of Collection of Charge, Fee, or Assessment; Distribution. The charge, fee, or assessment will be levied and collected in the same manner as ad valorem taxes are levied and collected. All revenues or moneys collected under the provisions of this article shall be distributed by the office of the county tax collector, or person charged with the collection of taxes, to the commission. The first assessment and collection of the levy provided for herein shall be during and for the fiscal (tax) year beginning October 1 next following the satisfaction of all prerequisites required herein for imposition of the levy herein provided. (Acts 1989, No. 89-652, p. 1292, §5.)

Ala. Code § 9-13-193 Referendum; Amount of Assessment; Payment and Remission of Assessment; Notice of Referendum.

9-13-193. Referendum; Amount of Assessment; Payment and Remission of Assessment; Notice of Referendum. (a) The commission shall authorize a referendum among owners or lessees of forest land to determine whether an assessment shall be levied upon said owners or lessees to offset, in whole or in part, the cost of forestry and forest fire protection programs. (b) The assessment levied against each owner or lessee under this article shall be ten cents per acre of forest land owned. (c) All affected owners or lessees of forest land shall be entitled to vote in any such referendum. The commission shall determine any questions of eligibility to vote and shall establish rules and regulations pertaining to the vote. (d) If a majority of those voting at the referendum vote in favor of the assessment, then the charge, fee or assessment shall be collected from the owners or lessees of forest land. The finance charge, fee or assessment levied by this article shall not be effective until a majority vote is obtained according to guidelines established by the commission. (e) The finance charge, fee or assessment shall be due and payable at the same time as county ad valorem taxes. The assessments collected in each county under this article shall be promptly remitted to the commission under such terms and conditions as the State Forester shall deem necessary to ensure that such assessments are used in a sound forestry program and for the prevention of and protection against forest fire. (f) With respect to any referendum conducted under the provisions of this article, the duly certified organization shall, not less than 30 days before the date of such referendum, cause to be published at least once a week for three weeks in a newspaper of county-wide circulation the date, hours, polling places and rules for voting in the referendum, the amount and basis of the assessment proposed to be collected, the means by which such assessment shall be collected, and the general purposes to which said amount so collected shall be expended and applied. Such notice shall be published by the certified organization through the medium of an established forestry publication and written notice therefor shall be given to each county agent and Alabama Forestry Commission supervisor in this state. (Acts 1989, No. 89-652, p. 1292, §6.)

Ala. Code § 9-13-194 Management of Referendum.

9-13-194. Management of Referendum. The arrangements for the place, time and management of any referendum held under this article shall be under the direction of the commission. The commission shall bear all expenses incurred in conducting the referendum, including the furnishing of ballots and arranging for the necessary poll holders. (Acts 1989, No. 89-652, p. 1292, §7.)

Ala. Code § 9-13-195 Referendum After Failed Referendum.

9-13-195. Referendum After Failed Referendum. In the event the referendum conducted under this article fails to receive the required number of affirmative votes, the commission may call another referendum after the expiration of two years. (Acts 1989, No. 89-652, p. 1292, §8.)

Ala. Code § 9-13-196 Failure to Pay Assessment; Penalty; Lien on Property.

9-13-196. Failure to Pay Assessment; Penalty; Lien on Property. (a) An owner or lessee of forest land who fails to pay, upon reasonable notice, any assessment levied under this article shall, in addition to the assessment, be subject to a per acre penalty as established by the commission’s rules and regulations. (b) Any finance charge, fee, or assessment levied shall constitute a lien on the property against which it is levied. In case of default in the payment of such finance charge, fee, or assessment, the subject land may be sold in the same manner and under the same conditions that lands are sold for the satisfaction of liens for county ad valorem taxes, provided, however, no sale of the subject land may occur within three years from the date of said default, and redemption from such sale may be effected in the same manner as is provided by law for redemption where land is sold for nonpayment of ad valorem taxes. (Acts 1989, No. 89-652, p. 1292, §9; Acts 1991, No. 91-670, p. 1306, §1.)

Ala. Code § 9-13-197 Change in Finance Charge, Fee or Assessment.

9-13-197. Change in Finance Charge, Fee or Assessment. Any county may, by local legislation, increase the amount of the finance charge, fee or assessment provided for in this article, but is hereby prohibited from decreasing said amount; provided, however, all local laws levying acreage assessments are repealed retroactively effective October 1, 1990, except to the extent that they exceed ten cents per acre. (Acts 1989, No. 89-652, p. 1292, §10; Acts 1991, No. 91-670, p. 1306, §1.)

Ala. Code § 9-13-198 Assessments, Fees, Etc., Not a Tax.

9-13-198. Assessments, Fees, Etc., Not a Tax. Assessments, fees, or other charges collected as authorized under authority hereof shall not be considered as a tax within the meaning of the Constitution of Alabama of 1901, or any provision of this Code. (Acts 1989, No. 89-652, p. 1292, §12.)

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