(a) After the Mobile County Commission has determined that such a need does exist in Mobile County, the county commission, in the manner hereinafter specified, may provide for a financial charge or tax to be paid by the owners of forest lands located in Mobile 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.(b) Forest lands as used in this part, shall mean any land which supports a forest growth, or which is being used or reserved for such purpose. Forest lands as used in this part, shall not include any lands primarily used for residential purposes nor shall it include any publicly owned lands.(c) The finance charge or tax fixed as provided in this section shall be payable at the same time and in the same manner as county taxes, and the owners of the forest lands, as herein defined, shall make report of the same to the Tax Assessor of Mobile County, Alabama, be payable at the same time and in the same manner as county taxes, and the owners of the forest lands, as herein defined, shall make report of the same to the Tax Assessor of Mobile County, Alabama, at the time fixed by law for making return of the property of such property owned. Financial charges or taxes levied shall constitute a lien on the property against which they are charged or taxed in case of default in the payment of such financial charge or tax. (Act 82-311, p. 418, § 2.)
Alabama Legal Code