45-42-160
Section 45-42-160 Participation in acreage protection program. (a) The County Commission of
Limestone County is authorized, when the need exists, to provide protection for the forestlands
and other acreage protected by the Alabama Forestry Commission in Limestone County by participating
in the Alabama Forestry Commission's acreage protection program in the manner hereinafter
specified. (b)(1) After the Limestone County Commission has determined that such a need does
exist in Limestone County, the county commission may, in the manner hereinafter specified,
provide for a financial charge to be paid by the owners of forestlands and other acreage protected
by the Alabama Forestry Commission in Limestone County for the use of the land for timber
growing purposes and the protected acreage therein, amounting to the whole or any part of
the cost of such forest protection program, but not in excess of ten cents ($.10) per acre,
provided such financial charge is not greater than the benefit...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
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37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state, shall
execute a compact, in substantially the following form, with the State of Mississippi, and
the Legislature approves and ratifies the compact in the form substantially as follows: Northeast
Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states solemnly
agree: Article I. The purpose of this compact is to promote and develop trade, commerce, industry,
and employment opportunities for the public good and welfare in northeast Mississippi and
northwest Alabama through the establishment of a joint interstate authority to acquire certain
railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
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9-16-90
Section 9-16-90 Environmental protection performance standards. (a) Any permit issued pursuant
to this article to conduct surface mining operations shall require that such surface coal
mining operations will meet all applicable performance standards of this article, and such
other requirements as the regulatory authority shall promulgate. (b) General performance standards
shall be applicable to all surface coal mining and reclamation operations and shall require
the operation as a minimum to: (1) Conduct surface coal mining operations so as to maximize
the utilization and conservation of the solid fuel resource being recovered so that reaffecting
the land in the future through surface coal mining can be minimized; (2) Restore the land
affected to a condition capable of supporting the uses which it was capable of supporting
prior to any mining, or higher or better uses of which there is reasonable likelihood, so
long as such use or uses do not present any actual or probable hazard to...
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45-14-140.01
Section 45-14-140.01 Finance charge or tax assessed on forest lands. (a) After the Clay County
Commission has determined that such a need does exist in Clay County, the county commission
may, in the manner hereinafter specified, provide for a finance charge or tax to be paid by
the owners of forest lands located in Clay County for the use of the land for timber growing
purposes amounting to the whole or any part of the cost of such fire protection program, but
not in excess of ten cents ($.10) per acre, provided such finance charge or tax is not greater
than the benefit accruing to such forest lands due to availability of such fire protection.
(b) "Forest lands" as used in this article shall mean any land which supports a
forest growth, or which under prevailing natural and economic conditions may be expected to
support such a growth in the future, or which is being used or reserved for any forest purpose.
"Forest lands" as used in this article shall not include any lands primarily...

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45-40-140.04
Section 45-40-140.04 Determination of affected areas and owners; notice and hearing. The County
Commission of Lawrence County is authorized to appoint agents and delegate authority to individuals
to search out forest lands in Lawrence County, determine the area and owners thereof, and
report same to the Tax Assessor of Lawrence County who shall be authorized, after notice by
certified mail to the owners, and hearing before the county commission if so requested by
the owners, to place the financial charge or tax against the forest lands as may be determined
by the report of the agents or the determination of the county commission. (Act 81-846, p.
1522, §5.)...
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45-44-140.04
Section 45-44-140.04 Determination of affected areas and owners; notice and hearing. The County
Commission of Macon County is authorized to appoint agents and delegate authority to individuals
to search out forest lands in Macon County, determine the area and owners thereof, and report
same to the Tax Assessor of Macon County who shall be authorized after notice by certified
mail to such owners, and hearing before the county commission if so requested by such owners,
to place said financial charge or tax against said forest lands as may be determined by the
report of such agents or the determination of the county commission. (Act 81-845, p. 1520,
§ 5.)...
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45-49-141.02
Section 45-49-141.02 Determination of areas and owners to be charged. The county governing
body of Mobile County is authorized to appoint agents and delegate authority to individuals
to search out forest lands in Mobile County, to determine the area and owners thereof, and
report the same to the Tax Assessor of Mobile County who shall be authorized, after notice
by certified mail to such owners, and hearing before the county governing body is to requested
by such owners, to place the financial charge or tax against the forest land as may be determined
by the report of such agents or the determination of the county governing body. It shall be
the responsibility of the Tax Assessor of Mobile County to establish such rules and regulations
as are necessary to administer this part. (Act 82-311, p. 418, § 3.)...
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45-41-140.02
Section 45-41-140.02 Financial charge - Determination. The county governing body of Lee County
is authorized to appoint agents and delegate authority to individuals to search out forest
lands in Lee County, to determine the area and owners thereof, and report the same to the
Tax Assessor of Lee County who shall be authorized, after notice by mail to such owners, and
hearing before the county governing body, if so requested by such owners, to place the financial
charge against the forest lands as may be determined by the report of such agents or the determination
of the county governing body. It shall be the responsibility of the Tax Assessor of Lee County
to establish such rules and regulations as are necessary to administer this part. (Act 83-505,
p. 713, §3.)...
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45-48-141.02
Section 45-48-141.02 Financial charge - Determination. The county governing body of Marshall
County is authorized to appoint agents and delegate authority to individuals to search out
forest land in Marshall County, to determine the area and owners thereof, and report the same
to the Tax Assessor of Marshall County who shall be authorized, after notice by mail to such
owners, and hearing before the county governing body, if so requested by such owners, to place
a financial charge against the forest lands as may be determined by the report of such agents
or the determination of the county governing body. It shall be the responsibility of the Tax
Assessor of Marshall County to establish such rules and regulation as are necessary to administer
this part. (Act 83-709, p. 1152, § 3.)...
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