The tax herein imposed shall be due and payable quarterly to the Macon County Tax Collector, and shall, when collected, be paid by such Macon County Tax Collector to the Treasury of Macon County. All monies collected in accordance with this part shall be spent in participating in the Alabama Forestry Commission’s forest fire protection program in Macon County.
Structure Code of Alabama
Article 14 - Fire Protection and Emergency Medical Services.
Part 1 - Fire Protection Program.
Section 45-44-140 - Participation Authorized.
Section 45-44-140.01 - Finance Charge or Tax Assessed on Forest Lands.
Section 45-44-140.02 - Hearing; Determination of Amounts.
Section 45-44-140.03 - Payment of Finance Charge or Tax; Reporting.
Section 45-44-140.04 - Determination of Affected Areas and Owners; Notice and Hearing.
Section 45-44-140.05 - Collection and Disposition of Funds.