The tax so assessed shall be collected as other taxes are collected and remitted to the state Treasurer and placed in a 'Forest Protection Fund' to be expended by the State Forestry Commission of the State of Alabama for forest fire protection in the county, or any definitely described portion thereof, against which the tax has been assessed.
Alabama Legal Code
Section 9-13-166 - Special Annual Tax for Forest Protection - Collection, Disposition and Expenditure
Source: https://alison.legislature.state.al.us/code-of-alabama?section=9-13-166· Version 2026