Any financial charge or tax fixed as provided in Section 45-40-140.02 shall be 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 same to the Tax Assessor of Lawrence County at the time fixed by law for making return of the property of such property owner. Financial charges or taxes levied shall constitute a lien on the property against which they are charged or taxed.
Structure Code of Alabama
Article 14 - Fire Protection and Emergency Medical Services.
Part 1 - Alabama Forestry Commission's Forest Fire Protection Program.
Section 45-40-140 - Participation Authorized.
Section 45-40-140.01 - Finance Charge or Tax Assessed on Forest Lands.
Section 45-40-140.02 - Hearing; Determination of Amounts.
Section 45-40-140.03 - Payment of Finance Charge or Tax; Reporting.
Section 45-40-140.04 - Determination of Affected Areas and Owners; Notice and Hearing.