Code of Alabama
Article 14 - Fire Protection and Emergency Medical Services.
Section 45-33-140 - Protection of Timberlands; Finance Charge.

(a)(1) The Alabama Forestry Commission has notified the County Commission of Hale County that additional funding is necessary to maintain protection of the timberlands in Hale County.
(2) The County Commission of Hale County is unable to fully fund the work of the Alabama Forestry Commission in Hale County.
(3) The County Commission of Hale County realizes that without this much needed protection the timberlands of Hale County would be in grave danger of fire, insects, and disease.
(b)(1) There is hereby levied and assessed a finance charge of ten cents ($0.10) per acre to be paid by the owners of forest lands located in Hale County, Alabama, for the use of land for timber growing purposes.
(2) Forest lands, as used in this section, shall mean any land which is used for timber growing purposes, or for the production of wood products. Forest lands, as used in this section, shall not include any publicly owned lands or lands used primarily for residential purposes.
(3) All the proceeds of the finance charge or tax shall be used only by the Alabama Forestry Commission in Hale County for further protection and maintenance of the forestry program now in existence.
(c)(1) The finance charge fixed as provided in subsection (b) shall be payable at the same time and in the same manner as county taxes, and the payable at the same time and in the same manner as county taxes, and the owners of the forest lands, as herein defined, shall make report of the same to the Tax Assessor of Hale County.
(2) The Hale County Commission agrees to make an effort to maintain its current annual appropriation to the Alabama Forestry Commission for the protection of the timberlands in Hale County.