The tax herein imposed shall be due and payable to the Tax Collector of Clay County, and shall, when collected, be paid to the Treasurer of Clay County. All monies collected in accordance with this article shall be spent in participating in the Alabama Forestry Commission's forest fire protection program in Clay County.
Structure Code of Alabama
Section 45-14-140 - Participation in Alabama Forestry Commission Fire Protection System.
Section 45-14-140.01 - Finance Charge or Tax Assessed on Forest Lands.
Section 45-14-140.02 - Determination of Affected Areas and Owners; Notice and Hearing.
Section 45-14-140.03 - Payment of Tax; Disposition of Funds.