Alabama § 9-13-47 Appraisal of Timber Upon Withdrawal of Lands as State Harvests, Etc.; Privilege Tax

Alabama Statutes

§ 9-13-47 — Appraisal of Timber Upon Withdrawal of Lands as State Harvests, Etc.; Privilege Tax

Alabama § 9-13-47

Title 9Conservation and Natural Resources

Ch. 13Forests and Forest Products

Art. 2Auxiliary State Forests

This text of Alabama § 9-13-47 (Appraisal of Timber Upon Withdrawal of Lands as State Harvests, Etc.; Privilege Tax) 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 § 9-13-47 (2026).

Text

Upon withdrawal of said lands or any part thereof as auxiliary state forests or harvesting or other use of parts of timber on said land without withdrawing the land, the value of the timber thereon shall be appraised separately in each county where such timber is located by the Department of Revenue and the State Forestry Commission as of the date of such withdrawal or harvesting, whereupon the owner of such timber shall pay as a privilege tax for the entry and withdrawal of such lands as auxiliary state forests or for the harvesting of the timber on such lands a sum of money equal to eight percent of the appraised value of the timber.

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Upon withdrawal of said lands or any part thereof as auxiliary state forests or harvesting or other use of parts of timber on said land without withdrawing the land, the value of the timber thereon shall be appraised separately in each county where such timber is located by the Department of Revenue and the State Forestry Commission as of the date of such withdrawal or harvesting, whereupon the owner of such timber shall pay as a privilege tax for the entry and withdrawal of such lands as auxiliary state forests or for the harvesting of the timber on such lands a sum of money equal to eight percent of the appraised value of the timber.

Legislative History

(Acts 1923, No. 486, p. 638, §1; Code 1923, §995; Acts 1935, No. 23, p. 38, §1; Acts 1935, No. 500, p. 1078, §1; Code 1940, T. 8, §192; Acts 1945, No. 131, p. 132, §1.)