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any authority, until said lands are withdrawn as auxiliary state forests and that only the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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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from the time that said lands are so designated until they are withdrawn as auxiliary state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...
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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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9-13-47
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.)...
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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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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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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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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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9-13-42
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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9-13-45
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.)...
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