The tax so assessed shall be collected as other taxes are collected and remitted to the state Treasurer and placed in a "Forest Protection Fund" to be expended by the State Forestry Commission of the State of Alabama for forest fire protection in the county, or any definitely described portion thereof, against which the tax has been assessed.
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.