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·Title 9 Conservation and Natural Resources·Ch. 13 Forests and Forest Products·Art. 7 County Taxes and Assessments for Forest and Forest Fire Protection·Div. 1 Special Taxes for Forest Protection
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.
Free access — add to your briefcase to read the full text and ask questions with AI
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) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(Acts 1939, No. 562, p. 884, §8; Code 1940, T. 12, §207.)