(a) The County Commission of Marion County is authorized, when the need exists, to provide protection against forest fires in Marion County by participating in the Alabama Forestry Commission's fire protection program in the manner hereinafter specified.
(b)(1) After the Marion County Commission has determined that such a need does exist in Marion County, the county commission, in the manner hereinafter specified, may provide for a finance charge to be paid by the owners of forest lands located in Marion County for the use of the land for timber growing purposes amounting to the whole or any part of the cost of such fire protection program, but not in excess of ten cents ($.10) per acre, provided such finance charge is not greater than the benefit accruing to such forest lands due to availability of such fire protection.
(2) Forest lands, as used in this section, shall mean any land which supports a forest growth or which is being used or reserved for such purpose. Forest lands, as used in this section, shall not include any lands primarily used for residential purposes, nor shall it include any publicly owned lands.
(3) The finance charge fixed as provided in this section 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 the same to the Tax Assessor of Marion County, Alabama, at the time fixed by law for making return of the property of such property owned. Finance charges levied shall constitute a lien on the property against which they are charged in case of default in the payment of such finance charge.
(c) The county governing body of Marion County is authorized to appoint agents and delegate authority to individuals to search out forest lands in Marion County, to determine the area and owners thereof, and report the same to the Tax Assessor of Marion County who shall be authorized, after notice to such owners, to place the finance charge against the forest land as may be determined by the report of such agents or the determination of the county governing body. It shall be the responsibility of the Tax Assessor of Marion County to establish such rules and regulations as are necessary to administer this section.
(d) The finance charge herein imposed shall be due and payable to the Tax Collector of Marion County, and, when collected, shall be paid to the Treasurer of Marion County. All monies collected in accordance with this section shall be spent in participating in the Alabama Forestry Commission's forest fire protection program in Marion County.
(e) The County Commission of Marion County is authorized to remove such finance charge after the county commission has determined that the finance charge is no longer needed. The county commission shall hold public hearings to determine whether or not the finance charge is still needed.