Alabama § 45-44-140.01 Finance Charge or Tax Assessed on Forest Lands

Alabama Statutes

§ 45-44-140.01 — Finance Charge or Tax Assessed on Forest Lands

Alabama § 45-44-140.01

JurisdictionAlabama

Title 45Local Laws

Ch. 44Macon County

Art. 14Fire Protection and Emergency Medical Services

Part 1Fire Protection Program

This text of Alabama § 45-44-140.01 (Finance Charge or Tax Assessed on Forest Lands) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 45-44-140.01 (2026).

Text

(a)After the Macon County Commission has determined that such a need does exist in Macon 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 Macon 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 ($.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 under prevailing natural and economic conditions may be expected to support such a growth in the future, or wh

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(a) After the Macon County Commission has determined that such a need does exist in Macon 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 Macon 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 ($.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 under prevailing natural and economic conditions may be expected to support such a growth in the future, or which is being used or reserved for any 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.