Auxiliary State Forests.

Ala. Code tit. 9, ch. 13, art. 2

in effect

Ala. Code § 9-13-40 Declaration of Public Policy; Deferred Taxation of Timber on Lands Designated as Auxiliary State Forests Authorized and Directed.

9-13-40. Declaration of Public Policy; Deferred Taxation of Timber on Lands Designated as Auxiliary State Forests Authorized and Directed. It is the declared policy of the state to encourage reforestation of cutover lands and timber culture generally; and to that end and in consideration of the public benefits arising therefrom, the timber growing on lands which shall hereafter be designated by the State Forestry Commission as auxiliary state forests under the provision of this article shall not be taxable or assessed for taxation by any authority from the time that said lands are so designated until they are withdrawn as auxiliary state forests, and only the land on which said timber grows may be taxed or assessed for taxation as if the ownership of the timber growing thereon had been severed from the ownership of the land, and the valuation of the timber growing on auxiliary state forests shall not be included in the valuation of the shares of stock in any domestic corporation owning such timber in arriving at the valuation of the shares of stock of such corporation for taxation; provided, that said land shall be appraised jointly by the Department of Revenue and the State Forestry Commission with view to its use for timber production purposes, such appraisal being made with due regard to the fact that the timber yields from such lands require a considerable period of years for maturing and that the valuation determined by such appraisal for the purposes of taxation of the land independently of the timber shall not be increased during the continuance of such land as auxiliary state forests; and provided further, that when the land embraced within an auxiliary state forest does not exceed 160 acres, the land shall not be taxed or assessed for taxation. (Code 1923, §992; Acts 1935, No. 23, p. 38, §1; Acts 1935, No. 500, p. 1078, §1; Acts 1936-37, Ex. Sess., No. 14, p. 7, §1; Code 1940, T. 8, §189.)

Ala. Code § 9-13-41 Designation of Lands as Auxiliary State Forests - Applications.

9-13-41. Designation of Lands as Auxiliary State Forests - Applications. Any owner of lands desiring to devote the same to forest culture and to have the same designated as auxiliary state forests shall file with the State Forestry Commission an application in writing, which shall be signed by such owner, describing the lands which said owner desires to have designated as auxiliary state forests, stating his willingness to enter into the contract provided for in this article and such other information as the State Forestry Commission may require and praying that such lands shall be designated by the State Forestry Commission as auxiliary state forests. (Acts 1923, No. 486, p. 638, §8; Code 1923, §997; Code 1940, T. 8, §194.)

Ala. Code § 9-13-42 Designation of Lands as Auxiliary State Forests - When Abstract of Title, Etc., Required; Release of Dower or Homestead Rights.

9-13-42. Designation of Lands as Auxiliary State Forests - When Abstract of Title, Etc., Required; Release of Dower or Homestead Rights. The State Forestry Commission may, in its discretion, require the applicant to furnish an abstract of title of said lands showing him to be the owner in fee thereof or other satisfactory proof of title, and all rights of dower or homestead in said lands, as against the operation of said contract, shall be released before the same is approved. (Acts 1923, No. 486, p. 638, §8; Code 1923, §1000; Code 1940, T. 8, §197.)

Ala. Code § 9-13-43 Designation of Lands as Auxiliary State Forests - Inspection of Lands; Drafting and Execution of Contracts.

9-13-43. Designation of Lands as Auxiliary State Forests - Inspection of Lands; Drafting and Execution of Contracts. Upon the filing of such application, the State Forestry Commission shall, as soon as practicable, inspect the said land or cause the same to be inspected by the State Forester or some other competent and suitable person; and, if the State Forestry Commission shall find said lands to be suited for forest culture, it shall certify that fact, together with a copy of said application to the Governor, who shall, if he deems it advisable to do so, thereupon cause the contract provided for in this article to be drawn by the Attorney General, and, upon the execution of the same, by the owner of the land, the Governor shall execute the same for and on behalf of and in the name of the State of Alabama. Said contract shall be executed in quadruplicate. One copy shall be filed with the State Forestry Commission and one with the Department of Revenue or body exercising its jurisdiction and powers. One copy shall be delivered to the owner of the land, and the fourth shall be filed by the State Forester for record in the probate office of the county or counties in which said land is situated, at the cost of the owner. The Attorney General shall approve the execution of said contracts. (Acts 1923, No. 486, p. 638, §8; Code 1923, §§998, 999; Code 1940, T. 8, §§195, 196.)

Ala. Code § 9-13-44 Designation of Lands as Auxiliary State Forests - Contents of Contracts.

9-13-44. Designation of Lands as Auxiliary State Forests - Contents of Contracts. The Governor may, at his discretion, upon designation of any lands as auxiliary state forests, under the provisions of this article, on behalf of and in the name of the State of Alabama, enter into a contract by and with the owner of said land and the successors and assigns of said owner, the said covenant to run with the land that, in consideration of the devotion of said land to reforestation and of the public benefits arising therefrom, the timber growing on said land shall not be taxable nor assessed for taxation, directly or indirectly, or by any authority, until said lands are withdrawn as auxiliary state forests and that only the land upon which said timber is grown may be taxed or assessed for taxation during said period and that, if said land is taxed or assessed for taxation, it shall be assessed and valued as if the ownership of the timber had been severed from the ownership of the land; provided, that said land shall be appraised jointly by the Department of Revenue and the State Forestry Commission, such appraisal being made with due regard to the fact that the timber yields from such lands require a considerable period of years for maturing and that the valuation determined by such appraisal for the purposes of taxation of the land independently of the timber shall be the valuation of such lands upon and from the effective date of the approval of the contract and shall not be increased during the continuance of such lands as auxiliary state forests and that, if the land included under the contract does not exceed 160 acres, the land shall not be taxed or assessed for taxation. It shall be agreed in said contract that the owner of said land will devote the same to forest culture and that no use shall be made of said land that will militate against the growth of the timber thereon; that the owner will use diligence in protecting the same against fire in accordance with rules established by the State Forestry Commission and that the owner will not withdraw said lands as auxiliary state forests for a period of five years after the same are entered as such and will not cut, turpentine or otherwise utilize the timber thereon before the withdrawal of the same as auxiliary state forests, except in accordance with rules formulated by the State Forestry Commission, which rules and other rules mentioned in this article it is authorized and directed to make. Upon application of any owner of land comprised within auxiliary state forests heretofore established under contract of current effect, provisions authorized in this section but not included in the original contract may, with the approval of the Governor, be included in a supplemental contract modifying the terms of the original contract. (Acts 1923, No. 486, p. 638, §7; Code 1923, §993; Acts 1935, No. 23, p. 38, §1; Acts 1935, No. 500, p. 1078, §1; Code 1940, T. 8, §190.)

Ala. Code § 9-13-45 Abrogation of Contracts.

9-13-45. Abrogation of Contracts. If any owner or the successor in title of any such owner shall violate the provisions of his contract, the Governor may, in his discretion, abrogate the same by a written order to be filed with the Department of Revenue, the State Forestry Commission and the said owner or his successor in title. Upon such abrogation, the privilege tax provided for in this article shall at once become due and payable in all respects as if said lands had been legally withdrawn as auxiliary state forests. (Acts 1923, No. 486, p. 638; Code 1923, §1003; Code 1940, T. 8, §200.)

Ala. Code § 9-13-46 Withdrawing of Lands as Auxiliary State Forests; Harvesting or Use of Timber Without Withdrawing of Lands; Payment of Privilege Tax Generally.

9-13-46. Withdrawing of Lands as Auxiliary State Forests; Harvesting or Use of Timber Without Withdrawing of Lands; Payment of Privilege Tax Generally. (a) Any owner of land designated as auxiliary state forests may, after the lapse of five years from the designation of the said lands as such, file with the State Forestry Commission an application in writing to withdraw the same or any part thereof, and thereupon the value of the timber on the land desired to be withdrawn shall be appraised and the privilege tax thereon computed as provided for in this article; and, on the payment of said privilege tax, the State Forestry Commission shall make an order withdrawing the same as an auxiliary state forest, a copy of which shall be filed with the Department of Revenue, a copy entered in a book to be kept for that purpose by the State Forestry Commission, a copy delivered to the said owner and a copy filed by the State Forestry Commission at the cost of the owner in the probate office in the county or counties in which said land is situated. (b) The owner of such lands shall have the right to harvest or otherwise use parts of said timber without withdrawing the land under the rules which said State Forestry Commission is directed to make. (c) In either event, the privilege tax provided for in this article shall be paid on the value of the timber withdrawn or harvested at the time of said withdrawal or harvesting. (Acts 1923, No. 486, p. 638, §9; Code 1923, §1001; Code 1940, T. 8, §198.)

Ala. Code § 9-13-47 Appraisal of Timber Upon Withdrawal of Lands as State Harvests, Etc.; Privilege Tax.

9-13-47. Appraisal of Timber Upon Withdrawal of Lands as State Harvests, Etc.; Privilege Tax. Upon withdrawal of said lands or any part thereof as auxiliary state forests or harvesting or other use of parts of timber on said land without withdrawing the land, the value of the timber thereon shall be appraised separately in each county where such timber is located by the Department of Revenue and the State Forestry Commission as of the date of such withdrawal or harvesting, whereupon the owner of such timber shall pay as a privilege tax for the entry and withdrawal of such lands as auxiliary state forests or for the harvesting of the timber on such lands a sum of money equal to eight percent of the appraised value of the timber. (Acts 1923, No. 486, p. 638, §1; Code 1923, §995; Acts 1935, No. 23, p. 38, §1; Acts 1935, No. 500, p. 1078, §1; Code 1940, T. 8, §192; Acts 1945, No. 131, p. 132, §1.)

Ala. Code § 9-13-48 Lien on Timber for Payment of Privilege Taxes; Collection of Other Taxes, Etc.

9-13-48. Lien on Timber for Payment of Privilege Taxes; Collection of Other Taxes, Etc. The state shall have a lien upon the timber on land designated as auxiliary state forests for the payment of the privilege tax provided for in this article, and no other privilege or other tax, except that provided for in this section, shall be collected by or for the state or any subdivision thereof. (Acts 1923, No. 486, p. 638, §9; Code 1923, §1002; Code 1940, T. 8, §199.)

Ala. Code § 9-13-49 Disposition of Privilege Taxes.

9-13-49. Disposition of Privilege Taxes. Said privilege tax shall be paid to the State Forestry Commission and by it reported to the Comptroller and paid into the Treasury, whereupon the Comptroller shall draw and transmit to the tax collector of each county wherein such timber has been appraised and with respect to which such tax has been paid a warrant payable to such tax collector for the full amount of tax paid as to such county. Thereupon the tax collector shall treat and consider the payments so made to himself as if he had collected the same for and on account of state and county taxes duly assessed by the tax assessor upon the timber appraised as provided in this article and shall proceed to apportion, distribute and pay the same as if such taxes were ad valorem taxes assessed against the owner of the timber, after deducting therefrom for himself a commission of two percent upon the amount of such taxes and paying also the tax assessor a commission of two percent thereon. In all counties in which officials are paid on a salary basis, the commissions authorized in this section shall by said officials be paid into the treasury of said county. (Acts 1923, No. 486, p. 638, §7; Code 1923, §996; Code 1940, T. 8, §193; Acts 1945, No. 131, p. 132, §1.)

Ala. Code § 9-13-50 Maintenance of Records as to Auxiliary State Forests.

9-13-50. Maintenance of Records as to Auxiliary State Forests. The State Forestry Commission shall keep a book in which shall be recorded all applications for the designation of lands as auxiliary state forests, contracts entered into upon such applications and withdrawals or forfeitures thereof. (Acts 1923, No. 486, p. 638, §11; Code 1923, §1004; Code 1940, T. 8, §201.)

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