§ 36-1-404 — Participation by counties; assessments; withdrawal from participation; forfeiture of assessments for failure to pay assessments

(a) Counties desiring to participate in the emergency fire
suppression account shall enter into a written contract with the
state forester and shall pay the assessments provided for in
this section.
(b) Each participating county shall pay an annual
assessment to the account in an amount equal to:
(i) Four-tenths of a cent ($.004) per acre for each
acre of private land in the county as determined by reference to
the current equality state almanac published by the department
of administration and information; plus
(ii) An amount equal to .00002 times the assessed
valuation of the county.
(c) Participation in the account shall be on a fiscal year
basis and annual assessments shall be paid on or before July 15
of each year in which the county elects to participate in the
account.
(d) Repealed by Laws 2008, Ch. 8, § 2.
(e) Any county electing to participate in the account in
any year may become a participating county by paying an initial
assessment equal to the annual assessment computed for that
county under subsection (b) of this section multiplied by three
(3).
(f) Any county electing to withdraw from participation in
the account or failing to pay the annual assessment when due
shall forfeit all of its rights to the account and any
assessments previously paid by that county shall remain in the
account.