Alabama § 9-13-165 Special Annual Tax for Forest Protection - Inspection, Designation, Listing and Placement on Tax Rolls of Lands Prior to Assessment and Levy

Alabama Statutes

§ 9-13-165 — Special Annual Tax for Forest Protection - Inspection, Designation, Listing and Placement on Tax Rolls of Lands Prior to Assessment and Levy

Alabama § 9-13-165

JurisdictionAlabama

Title 9Conservation and Natural Resources

Ch. 13Forests and Forest Products

Art. 7County Taxes and Assessments for Forest and Forest Fire Protection

Div. 1Special Taxes for Forest Protection

This text of Alabama § 9-13-165 (Special Annual Tax for Forest Protection - Inspection, Designation, Listing and Placement on Tax Rolls of Lands Prior to Assessment and Levy) 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 § 9-13-165 (2026).

Text

The tax provided for in Section 9-13-161 shall not be assessed and levied until such time as the county board of equalization shall have first inspected and reviewed such property and shall have designated the same forestland, and such lands must have been returned to or listed with the tax assessor of the county where located as forestland and have been placed on the tax rolls for ad valorem taxation as other forestlands.

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The tax provided for in Section 9-13-161 shall not be assessed and levied until such time as the county board of equalization shall have first inspected and reviewed such property and shall have designated the same forestland, and such lands must have been returned to or listed with the tax assessor of the county where located as forestland and have been placed on the tax rolls for ad valorem taxation as other forestlands.