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9-13-193
Section 9-13-193 Referendum; amount of assessment; payment and remission of assessment; notice
of referendum. (a) The commission shall authorize a referendum among owners or lessees of
forest land to determine whether an assessment shall be levied upon said owners or lessees
to offset, in whole or in part, the cost of forestry and forest fire protection programs.
(b) The assessment levied against each owner or lessee under this article shall be ten cents
per acre of forest land owned. (c) All affected owners or lessees of forest land shall be
entitled to vote in any such referendum. The commission shall determine any questions of eligibility
to vote and shall establish rules and regulations pertaining to the vote. (d) If a majority
of those voting at the referendum vote in favor of the assessment, then the charge, fee or
assessment shall be collected from the owners or lessees of forest land. The finance charge,
fee or assessment levied by this article shall not be effective until a...
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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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9-13-196
Section 9-13-196 Failure to pay assessment; penalty; lien on property. (a) An owner or lessee
of forest land who fails to pay, upon reasonable notice, any assessment levied under this
article shall, in addition to the assessment, be subject to a per acre penalty as established
by the commission's rules and regulations. (b) Any finance charge, fee, or assessment levied
shall constitute a lien on the property against which it is levied. In case of default in
the payment of such finance charge, fee, or assessment, the subject land may be sold in the
same manner and under the same conditions that lands are sold for the satisfaction of liens
for county ad valorem taxes, provided, however, no sale of the subject land may occur within
three years from the date of said default, and redemption from such sale may be effected in
the same manner as is provided by law for redemption where land is sold for nonpayment of
ad valorem taxes. (Acts 1989, No. 89-652, p. 1292, §9; Acts 1991, No. 91-670,...
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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...
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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...
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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;...
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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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45-5-140
Section 45-5-140 Assessment of tax against owners of forest lands. (a) The County Commission
of Blount County is authorized, when the need exists, to provide protection against forest
fires in Blount County by participating in the Alabama Forestry Commission's fire protection
program in the manner hereinafter specified. (b)(1) After the Blount County Commission has
determined that such a need does exist in Blount 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 Blount 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 ($0.10) per acre, provided such financial charge or tax is not greater
than the benefit accruing to such forest lands due to availability of such fire protection.
(2) "Forest lands" as used in this section, shall mean any land which supports a...
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45-11-140
Section 45-11-140 Forest fire protection. (a) The County Commission of Chilton County is authorized,
when the need exists, to provide protection against forest fires in Chilton County by participating
in the Alabama Forestry Commission's fire protection program in the manner hereinafter specified.
(b)(1) After the Chilton County Commission has determined that such a need does exist in Chilton
County, the county commission may, in the manner hereinafter specified, provide for a financial
charge or tax to be paid by the owners of forest lands located in Chilton County for the use
of the land for timber growing purposes amounting to the whole or any part of the cost of
such fire protection program, but not in excess of ten cents ($.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...
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45-19-140
Section 45-19-140 Forest fire protection. (a) The County Commission of Coosa County is authorized,
when the need exists, to provide protection against forest fires in Coosa County by participating
in the Alabama Forestry Commission's fire protection program in the manner hereinafter specified.
(b)(l) After the Coosa County Commission has determined that such a need does exist in Coosa
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 Coosa 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 ($0.10) 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 which...
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