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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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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45-44-140.03
Section 45-44-140.03 Payment of finance charge or tax; reporting. Any such financial charge
or tax fixed as provided in Section 45-44-140.02 shall be payable at the same time and in
the same manner as county taxes and the owners of the forest lands, as herein defined, shall
make reports of same to the Tax Assessor of Macon County at the time fixed by law for making
return of the property of such property owner. Financial charges or taxes levied shall constitute
a lien on the property against which they are charged or taxed. (Act 81-845, p. 1520, § 4.)...

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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...

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45-44-140.06
Section 45-44-140.06 Removal of finance charge or tax. The County Commission of Macon County
is authorized to remove such financial charge or tax after the county commission has determined
that the financial charge or tax is no longer needed. The county commission shall hold public
hearings to determine whether or not the financial charge or tax is still needed. Procedures
for such public hearings shall be the same as those in Section 45-44-140.02. (Act 81-845,
p. 1520, § 7.)...
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45-40-140.03
Section 45-40-140.03 Payment of finance charge or tax; reporting. Any financial charge or tax
fixed as provided in Section 45-40-140.02 shall be payable at the same time and in the same
manner as county taxes and the owners of the forest lands, as herein defined, shall make report
of same to the Tax Assessor of Lawrence County at the time fixed by law for making return
of the property of such property owner. Financial charges or taxes levied shall constitute
a lien on the property against which they are charged or taxed. (Act 81-846, p. 1522, §4.)...

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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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45-41-140.02
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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45-14-140.02
Section 45-14-140.02 Determination of affected areas and owners; notice and hearing. The county
governing body of Clay County is authorized to appoint agents and delegate authority to individuals
to search out forest lands in Clay County, to determine the area and owners thereof and report
the same to the Tax Assessor of Clay County who shall be authorized, after notice by mail
to such owners, and hearing before the county governing body if requested by such owners,
to place the finance 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 Clay County to establish such rules and regulations as are necessary
to administer the provisions of this article. (Act 84-573, p. 1194, §3.)...
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45-44-140.05
Section 45-44-140.05 Collection and disposition of funds. The tax herein imposed shall be due
and payable quarterly to the Macon County Tax Collector, and shall, when collected, be paid
by such Macon County Tax Collector to the Treasury of Macon County. All monies collected in
accordance with this part shall be spent in participating in the Alabama Forestry Commission's
forest fire protection program in Macon County. (Act 81-845, p. 1520, § 6.)...
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