Section 45-56-140 - Forest Lands; Financial Charge or Tax

(a) The County Commission of Randolph County, when theneed exists, may provide protectionagainst forest fires in the county by participating in the Alabama ForestryCommission’s fire protection program in the manner hereinafter specified. (b)(1) After the county commission has determined that a need exists inRandolph County, the county commission, in the manner hereinafter specified,may provide for a financial charge or tax to be paid by the owners of forestlands located in the county for the use of the land for timber growing purposesamounting to the whole or any part of the cost of the fire protection program,but not in excess of ten cents ($0.10) per acre, provided the financial chargeor tax is not greater than the benefit accruing to the forest lands due toavailability of fire protection. Forestlands, as used in this section, shallmean any land which according to the latestreappraisal is appraised astimberland for ad valorem tax purposes.(2) Thefinance charge or tax fixed as provided in subdivision (1) shall be payable atthe same time and in the same manner as county taxes.

raisal is appraised astimberland for ad valorem tax purposes.(2) Thefinance charge or tax fixed as provided in subdivision (1) shall be payable atthe same time and in the same manner as county taxes. Financial charges ortaxes levied shall constitute a lien on the property against whichthey are chargedor taxed in case of default in the paymentof the financial charge or tax.(c) The taxherein imposed shall be due and payable to the Tax Collector of Randolph Countyand, when collected, shall be deposited to the Randolph County Forestry Fund. All monies collected in accordance withthis section shall be spent in participating in the Alabama Forestry Commission’s forest protection program in Randolph County. The tax shall attach to the property on October 1, 1981, and be payableto the tax collector on October 1, 1982.(d) The County Commission of Randolph County may remove the financialcharge or tax after the county commission has determined that the financialcharge or tax is no longer needed. Thecounty commission shall hold public hearings to determine whether or not thefinancial charge or tax is still needed.(Act 81–939, 1st Sp. Sess., p. 90, §§ 1–4.)