For the purpose of receiving the financial and supervisory cooperation of the State Forestry Commission of the State of Alabama in forest protection, any county commission is empowered, authorized and required to assess and levy a special annual tax not to exceed $.04 per acre against the forested acreage of the county subject to the conditions set forth in Section 9-13-163.
Structure Code of Alabama
Title 9 - Conservation and Natural Resources.
Chapter 13 - Forests and Forest Products.
Article 7 - County Taxes and Assessments for Forest and Forest Fire Protection.
Division 1 - Special Taxes for Forest Protection.
Section 9-13-160 - "Forestland" Defined.
Section 9-13-161 - Special Annual Tax for Forest Protection - Authorized.