Alabama § 45-56-140 - Forest Lands; Financial Charge or Tax.

(a) The County Commission of Randolph County, when the need exists, may provide protection against forest fires in the county by participating in the Alabama Forestry Commission’s fire protection program in the manner hereinafter specified.

(b)(1) After the county commission has determined that a need exists in Randolph County, the county commission, in the manner hereinafter specified, may provide for a financial charge or tax to be paid by the owners of forest lands located in the county for the use of the land for timber growing purposes amounting to the whole or any part of the cost of the fire protection program, but not in excess of ten cents ($0.10) per acre, provided the financial charge or tax is not greater than the benefit accruing to the forest lands due to availability of fire protection. Forest lands, as used in this section, shall mean any land which according to the latest reappraisal is appraised as timberland for ad valorem tax purposes.

(2) The finance charge or tax fixed as provided in subdivision (1) shall be payable at the same time and in the same manner as county taxes. Financial charges or taxes levied shall constitute a lien on the property against which they are charged or taxed in case of default in the payment of the financial charge or tax.

(c) The tax herein imposed shall be due and payable to the Tax Collector of Randolph County and, when collected, shall be deposited to the Randolph County Forestry Fund. All monies collected in accordance with this section shall be spent in participating in the Alabama Forestry Commission’s forest protection program in Randolph County. The tax shall attach to the property on October 1, 1981, and be payable to the tax collector on October 1, 1982.