§ 6-5-102

This title applies to counties that have: (1) at least 65,000 acres of State forests, State parks, and wildlife management areas that are exempt from the property tax under § 7–210 of this article; or (2) (i) at least 40,000 acres of State forests, State parks, and wildlife management areas that are exempt from the property tax under § 7–210 of this article; and (ii) a county real property tax rate of at least $1.00 for each $100 of assessment.