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40-7-25.1
Section 40-7-25.1 Current use value of Class III property - Definition; appraisal of property
at request of owner; legislative intent; applicability of section; method of valuation; factors
considered in appraisal; rules and regulations of Department of Revenue; hearing objections.
(a) For ad valorem tax years beginning on and after October 1, 1978, with respect to taxable
property defined in Section 40-8-1, as amended, as Class III property and upon request by
the owner of such property as hereinafter provided, the assessor shall base his appraisal
of the value of such property on its current use on October 1 in any taxable year and not
on its fair and reasonable market value. Failure of an owner of Class III property to request
appraisal at current use value shall mean that the property shall be valued on its fair and
reasonable market value as otherwise provided in this title until such time as the owner thereof
shall request valuation on the basis of current use value. As used in...
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37-16-3
Section 37-16-3 Definitions. As used in this chapter, the following terms shall have the following
meanings: (1) ADVANCED COMMUNICATIONS CAPABILITIES. The communications capabilities defined
from time to time as advanced telecommunications capabilities by the Federal Communications
Commission (FCC) through regulations, statutes, or other written guidance or orders. The term
also includes broadband systems and broadband services. (2) BROADBAND AFFILIATE. A person
that is at least 10 percent owned by an electric provider, controlled by way of ownership
interests therein, directly or indirectly, by the electric provider, or under common control
with the electric provider, and which is formed to provide, among other services, utility
support services or nonutility support services. (3) BROADBAND OPERATOR. A person that owns
or operates a broadband system within an electric easement, including the electric provider
if the electric provider is operating the broadband system and including a...
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9-16-96
Section 9-16-96 Designation of areas unsuitable for surface coal mining; right to petition;
review and public hearing; areas exempt from mining operations. (a)(1) The regulatory authority
shall establish a planning process enabling objective decisions based upon competent and scientifically
sound data and information as to which, if any, land areas of the state are unsuitable for
all or certain types of surface coal mining operations pursuant to the standards set forth
in subdivisions (2) and (3) of this subsection but such designation shall not prevent the
mineral exploration pursuant to the article of any area so designated. (2) Upon petition pursuant
to subsection (c) of this section, the regulatory authority shall designate an area as unsuitable
for all or certain types of surface coal mining operations if the regulatory authority determines
that reclamation pursuant to the requirements of this article is not technologically and economically
feasible. (3) Upon petition pursuant to...
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9-13-48
Section 9-13-48 Lien on timber for payment of privilege taxes; collection of other taxes, etc.
The state shall have a lien upon the timber on land designated as auxiliary state forests
for the payment of the privilege tax provided for in this article, and no other privilege
or other tax, except that provided for in this section, shall be collected by or for the state
or any subdivision thereof. (Acts 1923, No. 486, p. 638, §9; Code 1923, §1002; Code 1940,
T. 8, §199.)...
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9-13-41
Section 9-13-41 Designation of lands as auxiliary state forests - Applications. Any owner of
lands desiring to devote the same to forest culture and to have the same designated as auxiliary
state forests shall file with the State Forestry Commission an application in writing, which
shall be signed by such owner, describing the lands which said owner desires to have designated
as auxiliary state forests, stating his willingness to enter into the contract provided for
in this article and such other information as the State Forestry Commission may require and
praying that such lands shall be designated by the State Forestry Commission as auxiliary
state forests. (Acts 1923, No. 486, p. 638, §8; Code 1923, §997; Code 1940, T. 8, §194.)...
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9-13-1
Section 9-13-1 Gifts of lands for state forests. The Governor may, upon the recommendation
of the State Forestry Commission, accept gifts of land to the state, the same to be held and
administered by the State Forestry Commission as state forests and to be so used as to demonstrate
the practical utility of timber culture. Such gifts must be absolute, except the mineral and
mining rights over and under said lands (but no reservation of any timber rights in connection
therewith) may be reserved and except for a stipulation that they be held and administered
as state forests; and the Attorney General shall see that all deeds of gift or other grants
to the state of land mentioned above are properly executed and convey good title before the
gift is accepted. (Acts 1923, No. 486, p. 638, §5; Code 1923, §991; Code 1940, T. 8, §188.)...
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9-13-4
Section 9-13-4 Alabama Forestry Commission Fund. There shall be a fund known as the Alabama
Forestry Commission Fund. This fund shall consist of all occupational licenses and privilege
taxes imposed by the state for engaging in any business dealing with timber or timber products
and all fines and forfeitures arising under the provisions of this chapter, and all appropriations
made by the State of Alabama from its General Funds in furtherance of the purposes of this
chapter shall be paid into said Alabama Forestry Commission Fund. There shall also be paid
into said Alabama Forestry Commission Fund all sums accruing to the State Forestry Commission
from whatsoever source. This fund shall be used and expended by the State Forestry Commission
in accordance with the terms of the gift, bequest, appropriation or donation from which said
moneys are derived and, in absence of any such terms, shall be expended by the State Forestry
Commission in furtherance of any of the provisions of this...
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9-13-42
Section 9-13-42 Designation of lands as auxiliary state forests - When abstract of title, etc.,
required; release of dower or homestead rights. The State Forestry Commission may, in its
discretion, require the applicant to furnish an abstract of title of said lands showing him
to be the owner in fee thereof or other satisfactory proof of title, and all rights of dower
or homestead in said lands, as against the operation of said contract, shall be released before
the same is approved. (Acts 1923, No. 486, p. 638, §8; Code 1923, §1000; Code 1940, T. 8,
§197.)...
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9-3-20
Section 9-3-20 Exemption of timber lands from local fire district service charges and fees;
jurisdiction of Alabama Forestry Commission. (a) A local fire district may not assess any
type of fees or dues upon forest land that is treated as timber land for ad valorem tax purposes.
(b) The authority and responsibility for the control and coordination of fire prevention,
fire protection, and fire fighting services on land treated as timber land for ad valorem
tax purposes shall be under the jurisdiction of the Alabama Forestry Commission. (c) Nothing
in this section shall preclude a forest land owner from voluntarily entering into an agreement
with a local fire district to provide fire protection services for a negotiated fee. (d) Nothing
in this section shall invalidate a negotiated dues structure implemented by resolution by
a fire district prior to June 10, 2019. (Act 2019-466, §1.)...
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9-13-189
Section 9-13-189 Definitions. As used in this article, the following words shall have the meanings
stated below, unless the context requires otherwise: (1) COMMISSION. The Alabama Forestry
Commission. (2) FOREST LAND. Any land which supports a forest growth or which is being used
or reserved for any forest purpose and is classified as Class III forest property in Section
40-8-1(b)(1), but excludes land within the city limits of any incorporated municipality. (3)
OWNER. Any person who is engaged in and has an economic risk in the business of producing
or causing to be produced, for market, forest or timber products. (4) PERSON. Any individual,
partnership, corporation, company, society, or association, or other business entity. (5)
LESSEE. Any person who leases land for a period over five years for the purpose of producing
or causing to be produced, for market, forest or timber products. (Acts 1989, No. 89-652,
p. 1292, §2.)...
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