Code of Alabama

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9-15-35
Section 9-15-35 Institution, etc., of practice of forestry and enforcement of state fire and
trespass laws - Swamp and overflowed lands. The Commissioner of Conservation and Natural Resources
is hereby empowered to have forestry practiced upon swamp and overflowed lands, to supervise
and inaugurate sound practices of forestry thereon, to put into effect and enforce state fire
and timber trespass laws on said lands and to do all things which in his opinion he deems
necessary to be done to promote the growth of timber thereon and to do all things which in
his opinion he deems advisable to be done for the best interests of the state concerning said
lands. (Acts 1939, No. 581, p. 949, §6; Code 1940, T. 8, §238.)...
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9-15-34
Section 9-15-34 Institution, etc., of practice of forestry and enforcement of state fire and
trespass laws - School lands. The Commissioner of Conservation and Natural Resources is hereby
empowered to have forestry practiced upon school lands, to supervise and inaugurate sound
practices of forestry thereon, to put into effect and enforce state fire and timber trespass
laws on said lands and to do all things which in his opinion he deems advisable to be done
for the best interests of the state concerning school lands. (Acts 1939, No. 581, p. 949,
§2; Code 1940, T. 8, §235.)...
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9-15-38
Section 9-15-38 Sales of timber or minerals from school or swamp and overflowed lands. The
Commissioner of Conservation and Natural Resources may sell or cause to be sold timber from
school lands, swamp and overflowed lands, and other lands under the jurisdiction of the State
Lands Division, or minerals from school lands or swamp and overflowed lands, when in his or
her opinion the timber or minerals is of merchantable quality and quantity. Notice of the
sale of the timber or minerals shall be first advertised once a week for two successive weeks
in a newspaper published in the county where the timber or minerals are to be sold, and the
notice shall also be posted in a public place in the county. The notice shall describe the
timber or minerals to be sold and the amount and quality of the timber or minerals to be sold
and shall call for bids for the purchase price thereof. The notice shall further contain the
date upon which the bids shall be received and the date of the sale. If there...
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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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9-15-30
Section 9-15-30 Title to swamp and overflowed lands and swamp and overflowed indemnity lands
patented to state by federal government; utilization, disposition, etc., of same generally.
(a) Title to all lands of the swamp and overflowed category or swamp and overflowed indemnity
lands, which are, subsequent to September 5, 1951, patented to the State of Alabama by the
federal government and recorded in the office of the Secretary of State, shall be vested in
the Division of Lands of the Department of Conservation and Natural Resources. (b) The Commissioner
of Conservation and Natural Resources shall utilize such lands for the purpose or purposes
which he deems to be most expedient and beneficial. He is hereby authorized to practice forestry
upon such lands and may lease such lands for the exploration or extraction of oil, gas or
other minerals. Said land shall be supervised and managed in the same manner as other lands
which are under the supervision of the Department of Conservation...
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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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9-15-82
Section 9-15-82 Article not to apply to certain transfers, reversions, sales, etc. (a) This
article shall not apply to the transfers of real property between departments, boards, bureaus,
commissions, institutions, corporations, or agencies of the state. These transfers may be
made by mutual agreements between the chief executive officers of the respective departments
with the approval of the Governor. This article shall not apply to the leasing or sale of
timber from unused lands under Section 9-15-1 et seq.; to the leasing or sale of timber from
school lands and swamp and overflowed lands under Section 9-15-30 et seq.; to the leasing
of oil, gas, and other minerals under Section 9-17-60 et seq.; real property sold by the Department
of Revenue under tax sales and redemptions; to the sale of property by the Alabama Historical
Commission under Section 41-9-249(7); to reversions made under Section 31-4-18; to the sale
or conveyance of real property by the Alabama Housing Finance...
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9-3-4
Section 9-3-4 Powers and duties generally. The functions and duties of the commission shall
be as follows: (1) To protect, conserve and increase the timber and forest resources of this
state and to administer all laws relating to timber and forestry and the protection, conservation
and increase of such resources; (2) To make exploration, surveys, studies and reports concerning
the timber and forest resources and to publish such thereof as will be of general interest;
(3) To maintain, supervise, operate and control all state forests; (4) To cooperate with and
enter into cooperative agreements and stipulations with the Secretary of Agriculture of the
United States or any other federal officer or department, board, bureau, commission, agency
or office thereunto authorized with respect to the protection of timbered and forest-producing
land from fire, insects and disease, the acquisition of forest lands to be developed, administered
and managed as state forests, the production, procurement...
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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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