Alabama constitution
Article XI: taxation and finance
Section 214.01

(B) The legislature may from time to time pass such legislation as may be necessary to further define terms herein or to otherwise implement this amendment or the levying, collecting, distributing or administering of fees, charges or assessments provided for herein. The legislature may provide for and is authorized to provide the procedure whereby owners of forest land may, by referendum held among such owners in this state, levy upon themselves fees, charges and assessments, based upon the amount of acreage of forest land owned. The legislature is authorized to make provisions for nonpayment of such fees, charges or assessments authorized hereunder and to provide penalties for failure to pay same. The legislature may further provide for the withdrawal, disbursement and expenditure by the Alabama forestry commission of any funds received. Assessments, fees, or other charges collected as authorized by any legislative act adopted under authority hereof shall not be considered as a tax within the meaning of this Constitution or any provision thereof. The legislature may further provide for or allow reasonable rules and regulations to be adopted by the Alabama forestry commission to effectively carry out the intent and purposes herein enumerated. Any uniformity requirements of this Constitution shall be satisfied by the application of the program to forest fire protection and similar forestry services.