The charge, fee, or assessment will be levied and collected in the same manner as ad valorem taxes are levied and collected. All revenues or moneys collected under the provisions of this article shall be distributed by the office of the county tax collector, or person charged with the collection of taxes, to the commission. The first assessment and collection of the levy provided for herein shall be during and for the fiscal (tax) year beginning October 1 next following the satisfaction of all prerequisites required herein for imposition of the levy herein provided.
Structure Code of Alabama
Title 9 - Conservation and Natural Resources.
Chapter 13 - Forests and Forest Products.
Article 7A - State Assessment for Forest Fire Protection and Prevention.
Section 9-13-188 - Legislative Intent.
Section 9-13-189 - Definitions.
Section 9-13-190 - Administration; Rules and Regulations.
Section 9-13-191 - Finance Charge, Fee or Assessment on Forest Land; Disposition of Proceeds.
Section 9-13-192 - Manner of Collection of Charge, Fee, or Assessment; Distribution.
Section 9-13-194 - Management of Referendum.
Section 9-13-195 - Referendum After Failed Referendum.
Section 9-13-196 - Failure to Pay Assessment; Penalty; Lien on Property.
Section 9-13-197 - Change in Finance Charge, Fee or Assessment.