9-13-46
Section 9-13-46 Withdrawing of lands as auxiliary state forests; harvesting or use of timber without withdrawing of lands; payment of privilege tax generally. (a) Any owner of land designated as auxiliary state forests may, after the lapse of five years from the designation of the said lands as such, file with the State Forestry Commission an application in writing to withdraw the same or any part thereof, and thereupon the value of the timber on the land desired to be withdrawn shall be appraised and the privilege tax thereon computed as provided for in this article; and, on the payment of said privilege tax, the State Forestry Commission shall make an order withdrawing the same as an auxiliary state forest, a copy of which shall be filed with the Department of Revenue, a copy entered in a book to be kept for that purpose by the State Forestry Commission, a copy delivered to the said owner and a copy filed by the State Forestry Commission at the cost of the owner in the probate office...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-13-46.htm - 1K - Match Info - Similar pages
9-13-47
Section 9-13-47 Appraisal of timber upon withdrawal of lands as state harvests, etc.; privilege tax. Upon withdrawal of said lands or any part thereof as auxiliary state forests or harvesting or other use of parts of timber on said land without withdrawing the land, the value of the timber thereon shall be appraised separately in each county where such timber is located by the Department of Revenue and the State Forestry Commission as of the date of such withdrawal or harvesting, whereupon the owner of such timber shall pay as a privilege tax for the entry and withdrawal of such lands as auxiliary state forests or for the harvesting of the timber on such lands a sum of money equal to eight percent of the appraised value of the timber. (Acts 1923, No. 486, p. 638, §1; Code 1923, §995; Acts 1935, No. 23, p. 38, §1; Acts 1935, No. 500, p. 1078, §1; Code 1940, T. 8, §192; Acts 1945, No. 131, p. 132, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-13-47.htm - 1K - Match Info - Similar pages
9-13-44
Section 9-13-44 Designation of lands as auxiliary state forests - Contents of contracts. The Governor may, at his discretion, upon designation of any lands as auxiliary state forests, under the provisions of this article, on behalf of and in the name of the State of Alabama, enter into a contract by and with the owner of said land and the successors and assigns of said owner, the said covenant to run with the land that, in consideration of the devotion of said land to reforestation and of the public benefits arising therefrom, the timber growing on said land shall not be taxable nor assessed for taxation, directly or indirectly, or by any authority, until said lands are withdrawn as auxiliary state forests and that only the land upon which said timber is grown may be taxed or assessed for taxation during said period and that, if said land is taxed or assessed for taxation, it shall be assessed and valued as if the ownership of the timber had been severed from the ownership of the land;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-13-44.htm - 3K - Match Info - Similar pages
9-13-40
Section 9-13-40 Declaration of public policy; deferred taxation of timber on lands designated as auxiliary state forests authorized and directed. It is the declared policy of the state to encourage reforestation of cutover lands and timber culture generally; and to that end and in consideration of the public benefits arising therefrom, the timber growing on lands which shall hereafter be designated by the State Forestry Commission as auxiliary state forests under the provision of this article shall not be taxable or assessed for taxation by any authority from the time that said lands are so designated until they are withdrawn as auxiliary state forests, and only the land on which said timber grows may be taxed or assessed for taxation as if the ownership of the timber growing thereon had been severed from the ownership of the land, and the valuation of the timber growing on auxiliary state forests shall not be included in the valuation of the shares of stock in any domestic corporation...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-13-40.htm - 2K - Match Info - Similar pages
9-13-43
Section 9-13-43 Designation of lands as auxiliary state forests - Inspection of lands; drafting and execution of contracts. Upon the filing of such application, the State Forestry Commission shall, as soon as practicable, inspect the said land or cause the same to be inspected by the State Forester or some other competent and suitable person; and, if the State Forestry Commission shall find said lands to be suited for forest culture, it shall certify that fact, together with a copy of said application to the Governor, who shall, if he deems it advisable to do so, thereupon cause the contract provided for in this article to be drawn by the Attorney General, and, upon the execution of the same, by the owner of the land, the Governor shall execute the same for and on behalf of and in the name of the State of Alabama. Said contract shall be executed in quadruplicate. One copy shall be filed with the State Forestry Commission and one with the Department of Revenue or body exercising its...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-13-43.htm - 1K - Match Info - Similar pages
9-13-49
Section 9-13-49 Disposition of privilege taxes. Said privilege tax shall be paid to the State Forestry Commission and by it reported to the Comptroller and paid into the Treasury, whereupon the Comptroller shall draw and transmit to the tax collector of each county wherein such timber has been appraised and with respect to which such tax has been paid a warrant payable to such tax collector for the full amount of tax paid as to such county. Thereupon the tax collector shall treat and consider the payments so made to himself as if he had collected the same for and on account of state and county taxes duly assessed by the tax assessor upon the timber appraised as provided in this article and shall proceed to apportion, distribute and pay the same as if such taxes were ad valorem taxes assessed against the owner of the timber, after deducting therefrom for himself a commission of two percent upon the amount of such taxes and paying also the tax assessor a commission of two percent...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-13-49.htm - 1K - Match Info - Similar pages
9-13-45
Section 9-13-45 Abrogation of contracts. If any owner or the successor in title of any such owner shall violate the provisions of his contract, the Governor may, in his discretion, abrogate the same by a written order to be filed with the Department of Revenue, the State Forestry Commission and the said owner or his successor in title. Upon such abrogation, the privilege tax provided for in this article shall at once become due and payable in all respects as if said lands had been legally withdrawn as auxiliary state forests. (Acts 1923, No. 486, p. 638; Code 1923, §1003; Code 1940, T. 8, §200.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-13-45.htm - 913 bytes - Match Info - Similar pages
45-11-140
Section 45-11-140 Forest fire protection. (a) The County Commission of Chilton County is authorized, when the need exists, to provide protection against forest fires in Chilton County by participating in the Alabama Forestry Commission's fire protection program in the manner hereinafter specified. (b)(1) After the Chilton County Commission has determined that such a need does exist in Chilton County, the county commission may, in the manner hereinafter specified, provide for a financial charge or tax to be paid by the owners of forest lands located in Chilton 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 financial charge or tax is not greater than the benefit accruing to such forest lands due to the availability of such fire protection. (2) "Forest lands" as used in this section, shall mean any land which supports a forest growth, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-140.htm - 5K - Match Info - Similar pages
45-23-140
Section 45-23-140 Fire protection program. (a) The County Commission of Dale County is authorized, when the need exists, to provide protection against forest fires in Dale County by participating in the Alabama Forestry Commission's fire protection program in the manner hereinafter specified. (b)(l) After the Dale County Commission has determined that such a need does exist in Dale County, the county commission may, in the manner hereinafter specified, provide for a financial charge or tax to be paid by the owners of forest lands located in Dale County for 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 ($0.10) per acre, provided such financial charge or tax is not greater than the benefit accruing to such forest lands due to availability of such fire protection. (2) "Forest lands" as used in this section, shall mean any land which supports a forest growth, or which under...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-23-140.htm - 4K - Match Info - Similar pages
9-13-11
Section 9-13-11 Willful, malicious, or intentional setting on fire, etc., of woodlands, grasslands, etc.; burning permits; fire alerts; organized forest fire protection; fines. (a) It shall be a Class C felony for every person, firm, association, or corporation to do either of the following: (1) Willfully, maliciously or intentionally burns, sets fire to, attempts to set fire to, or causes to be burned or any fire to be set to any forest, grass, woodlands, or other inflammable vegetation on any lands not owned, leased, controlled, or in the lawful possession of the person, firm, association, or corporation setting the fire or burning such lands or causing the fire to be set or lands to be burned. (2) Shall have in his or her possession or shall set, throw or place any device, instrument, or other incendiary paraphernalia, including any time-delay incendiary device, in or adjacent to any forest, grass, woodlands, or other inflammable vegetation, which forest, grass, woodland or other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-13-11.htm - 7K - Match Info - Similar pages
|