For the purpose of receiving the financial and supervisory cooperation of the State Forestry Commission of the State of Alabama in forest protection, the county commission is required to make, assess and levy a special annual tax upon all said lands in the county, or any definitely described portion thereof, immediately upon receipt of a petition so requesting, signed by a majority of the freeholders of the county, or any definitely described portion thereof, said area to be known as a forest protection area.
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.