reglab/statecodes huggingface dataset:
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 4 - Forest Products Privilege and Severance Taxes. › Section 9-13-104 - Reports of Transporters of Forest Products - Required.

Section 9-13-104
Reports of transporters of forest products - Required.
When requested by the department, all transporters of forest products out of, within or across the State of Alabama shall be required to furnish the department, under oath and upon forms prescribed by the department, any and all information relative to the transportation of forest products, and the reports shall contain, in addition to other required information, the name of the shipper, the date of shipment, the quantity and type or character of the forest products, stated in units or measurements applicable to the forest products, the point of receipt or shipment, and the point of destination. In the case of common carriers using bills of lading or way bills prescribed or approved by the Interstate Commerce Commission, the common carriers shall only be required to keep the usual records at the office or offices in this state where the records are usually kept.
(Acts 1945, No. 169, p. 285, §25; Act 2017-301, §1.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 4 - Forest Products Privilege and Severance Taxes. › Section 9-13-105 - Reports of Transporters of Forest Products - Failure to Make Report.

Section 9-13-105
Reports of transporters of forest products - Failure to make report.
The failure of any person to make the transporter's report provided for in Section 9-13-104 shall be punished by a fine of not less than $50.00 and not more than $500.00 for each offense.
(Acts 1945, No. 169, p. 285, §26.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 4 - Forest Products Privilege and Severance Taxes. › Section 9-13-106 - Payment of Taxes by Counties or Municipalities Purchasing Forest Products.

Section 9-13-106
Payment of taxes by counties or municipalities purchasing forest products.
When the governing body of any county or municipality in the state shall purchase any forest products upon which the privilege taxes imposed by this article have not been paid, then the said governing body of said county or municipality shall withhold from the purchase price the amount of the taxes due and shall remit it to the Department of Revenue in the same manner as is required of other taxpayers.
(Acts 1945, No. 169, p. 285, §27.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 4 - Forest Products Privilege and Severance Taxes. › Section 9-13-107 - Forest Products to Which Taxes Imposed by Article Applicable.

Section 9-13-107
Forest products to which taxes imposed by article applicable.
The taxes imposed by this article shall apply to any forest products severed from land owned by either the State of Alabama or the United States of America, where the forest products severed enter commercial channels of trade for competitive markets.
(Acts 1945, No. 185, p. 285, §24.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 4 - Forest Products Privilege and Severance Taxes. › Section 9-13-108 - Taxes Upon the Excise or Privilege of Severing or Manufacturing of Forest Products.

Section 9-13-108
Taxes upon the excise or privilege of severing or manufacturing of forest products.
Any and all taxes upon the excise or privilege of severing or manufacturing of forest products shall inure to the State of Alabama and shall be exercised only in a uniform, statewide tax. No tax shall be levied by local law or by any political subdivision of the state, including counties, cities, special taxing authorities, or other taxing instrumentalities, upon the excise or privilege of severing or manufacturing of forest products in Alabama.
(Acts 1988, 1st Ex. Sess., No. 88-842, p. 315, §2; Act 2017-301, §1.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 4 - Forest Products Privilege and Severance Taxes. › Section 9-13-109 - Legislative Findings.

Section 9-13-109
Legislative findings.
(a) The Legislature finds and declares that the intent of Act 2017-301 is to simplify and clarify existing language used to calculate and collect forest product severance taxes and forest product manufacturing taxes and to ensure that these taxes are levied and paid only once. In furtherance of that intent, the Legislature finds that Act 2017-301 clarifies all of the following:
(1) Before July 1, 2017, if a manufacturer paid forest products severance tax utilizing a formula to convert from the weight of delivered logs to an estimate of volume based on either board measure lumber tally or log scale (Doyle Rule) for the purposes of determining the amount of forest products severance tax to be paid, then no additional forest products severance tax shall be due on the products produced from that log including the parts of the logs that are converted to residual pulpwood chips.
(2) Before July 1, 2017, if any manufacturer collected and paid forest products severance tax based on the weight of delivered logs, no additional forest products severance tax shall be due on the products produced from that log including the parts of the logs that are converted to residual pulpwood chips.
(3) Before July 1, 2017, if the forest products severance tax was paid on either pulpwood chips or the logs used to produce pulpwood chips, no additional forest products severance tax shall be due by the manufacturer purchasing the pulpwood chips for use in a manufacturing process.
(b) The clarifications provided in subsection (a) shall apply to all open tax periods and all periods for which a preliminary or final assessment of tax could be or was entered pursuant to Section 40-2A-7, or any successor general or local law, before July 1, 2017.
(c) No refunds shall be due or issued pursuant to the clarifications provided in subsection (a) with respect to those tax periods occurring before July 1, 2017.
(Act 2017-301, §2.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 4 - Forest Products Privilege and Severance Taxes. › Section 9-13-110 - Legislative Intent.

Section 9-13-110
Legislative intent.
It is the intent of the Legislature that the forest products severance tax prescribed in subsections (a) and (b) of Section 9-13-82, beginning July 1, 2017, shall initially generate revenues not less than the revenues generated by the tax prior to July 1, 2017. In order to ensure that the revenues previously generated are not decreased, the department shall determine the total forest products severance tax revenue generated from all severance taxpayers from Act 2017-301 for the fiscal year ending September 30, 2018. The department, no later than December 1, 2018, or as soon thereafter as practical, shall determine the amount collected from all severance taxpayers for the fiscal year ending September 2018. If the forest products severance tax generated from all severance taxpayers in the fiscal year ending 2018 are less than the forest products severance taxes generated from all severance taxpayers in the fiscal year ending in 2017, on January 1, 2019, or as soon thereafter as practical, the department shall notify all severance taxpayers of the rate adjustment needed to maintain collections at the level received and collected by all severance taxpayers prior to July 1, 2017. The rate adjustment shall be effective no earlier than the quarter beginning April 1, 2019. The rate adjustment provided for in this section shall be a one-time adjustment to each of the tax rates set forth in Section 9-13-82, and no further adjustments shall be made pursuant to Act 2017-301.
(Act 2017-301, §3.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 5 - Protection of Forest Trees From Insect Infestation or Tree Disease Infection. › Section 9-13-120 - Definitions.

Section 9-13-120
Definitions.
As used in this article, the following words and phrases shall have the following meanings, respectively, unless the context clearly indicates otherwise:
(1) PERSON. An individual, partnership, corporation, company, society or association.
(2) FOREST TREES. Only those trees which are a part of and constitute a stand of potential, immature or mature commercial timber trees; provided, however, that such term shall be deemed to include shade trees of any species around houses, along highways and within cities and towns if the same constitute an insect or disease menace to nearby timber trees or timber stands.
(3) FORESTLAND. Land on which forest trees occur.
(4) CONTROL ZONE. An area of potential or actual infestation or infection, the boundaries of which are fixed and clearly described in a manner definitely identifying the zone.
(5) INFESTATION. Infestation by means of any insect which is dangerously injurious to forest trees; such term shall mean infection by any disease affecting forest trees which is dangerously injurious to same.
(Acts 1967, No. 723, p. 1558, §1.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 5 - Protection of Forest Trees From Insect Infestation or Tree Disease Infection. › Section 9-13-121 - Investigations as to Existence of Insect Infestations or Disease Infections; Notice to Landowners of Existence of Same; Recommended Control Measures, Etc.

Section 9-13-121
Investigations as to existence of insect infestations or disease infections; notice to landowners of existence of same; recommended control measures, etc.
Where an insect infestation or disease infection is believed to exist on forestland within the state, the State Forester shall cause an investigation to be made. Whenever, upon investigation, he finds that an infestation or infection exists, he shall give notice in writing, by mail or otherwise, to each forest landowner within the affected area, advising him of the nature of the infestation or infection, the recommended control measures to be taken and offering him technical advice for methods of carrying out the recommended control measures.
(Acts 1967, No. 723, p. 1558, §2.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 5 - Protection of Forest Trees From Insect Infestation or Tree Disease Infection. › Section 9-13-122 - Declaration of Existence of Control Zones, Etc.

Section 9-13-122
Declaration of existence of control zones, etc.
Whenever the State Forester determines that there exists an infestation or infection injurious to timber of forest growth on privately owned lands and that said infestation or infection is of such a nature as to be a menace to the timber on forestlands of adjacent owners, the State Forester, with the approval of the State Forestry Commission, may declare the existence of a control zone and describe and fix the control zone boundaries.
(Acts 1967, No. 723, p. 1558, §3.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 5 - Protection of Forest Trees From Insect Infestation or Tree Disease Infection. › Section 9-13-123 - Notice to Landowners Upon Establishment of Control Zones; Powers of State Forester Where Landowner Fails or Refuses to Initiate Control Measures.

Section 9-13-123
Notice to landowners upon establishment of control zones; powers of State Forester where landowner fails or refuses to initiate control measures.
On the establishment of a control zone, the State Forester shall give notice in writing by registered or certified mail, return receipt requested, in the case of an absentee owner, and in writing or otherwise in the case of a resident owner, advising him of the nature of the infestation or infection, the recommended control measures to be taken and offering him technical advice for methods of carrying out the recommended control measures. Should the forest landowner refuse or fail to initiate reasonable and practicable control measures within a period of two weeks after having been notified as prescribed in this section, the State Forester or his agents shall have the power to go upon the land within said control zone and cause the forest insect infestation or forest tree disease infection to be suppressed, eradicated or destroyed in any reasonable manner he deems to be proper.
(Acts 1967, No. 723, p. 1558, §4.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 5 - Protection of Forest Trees From Insect Infestation or Tree Disease Infection. › Section 9-13-124 - Dissolution of Control Zones.

Section 9-13-124
Dissolution of control zones.
Whenever the State Forestry Commission determines that insect or disease control work within the designated control zone is no longer necessary or feasible, then the State Forestry Commission shall instruct the state forester by written order to dissolve the control zone.
(Acts 1967, No. 723, p. 1558, §5.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 5 - Protection of Forest Trees From Insect Infestation or Tree Disease Infection. › Section 9-13-125 - Cooperative Agreements With Federal Government, Public or Private Agencies and Landowners.

Section 9-13-125
Cooperative agreements with federal government, public or private agencies and landowners.
In order to accomplish the suppression, eradication and destruction of such tree infestation or infection as outlined in this article, the State Forestry Commission may enter into cooperative agreements with the federal government and other public or private agencies and with forest landowners using any such funds as may be pledged in such agreements for the suppression of infestation or infection in forest trees.
(Acts 1967, No. 723, p. 1558, §6.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 5 - Protection of Forest Trees From Insect Infestation or Tree Disease Infection. › Section 9-13-126 - Control of Forest Tree Insects and Diseases Fund.

Section 9-13-126
Control of Forest Tree Insects and Diseases Fund.
There is hereby created in the State Treasury a special fund to be known as the "Control of Forest Tree Insects and Diseases Fund." Such fund shall consist of all moneys appropriated thereto by the Legislature; all revenues collected under the provisions of this article; and any moneys paid into the State Forestry Commission by the federal government or any agency thereof to be used for the purpose of this article. All such funds are hereby appropriated to the State Forestry Commission to be used to carry out the purposes of this article. No portion of such fund shall revert to the General Fund of the State at the end of any fiscal year, and any surplus shall be allowed to accumulate from year to year and be disbursed as exigencies of the state's insect infestation or disease infection programs may require.
(Acts 1967, No. 723, p. 1558, §7.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 6 - Fire Prevention in Emergency Drought Conditions. › Section 9-13-140 - Declaration of Drought Emergency Conditions.

Section 9-13-140
Declaration of drought emergency conditions.
Whenever conditions exist in any county or counties in this state which produce extraordinary danger from fire, the State Forestry Commission, with approval of the Governor, may by regulation declare a drought emergency condition in such county or counties.
(Acts 1967, No. 727, p. 1562, §1.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 6 - Fire Prevention in Emergency Drought Conditions. › Section 9-13-141 - Setting Fires, Building Campfires or Burning Trash During Drought Emergencies; Backfires.

Section 9-13-141
Setting fires, building campfires or burning trash during drought emergencies; backfires.
At such time as the State Forestry Commission has declared by regulation a drought emergency in any county or counties, it shall be unlawful in such county or counties for any person to set fire to any forest, grass, woods, wildlands or marshes or to build a campfire or bonfire or to burn trash or other material that may cause a forest, grass or woods fire. This prohibition does not apply to any backfire set by an official representative or agent of the State Forestry Commission. Nor does this prohibition apply when a backfire is set by any person for the purpose of saving life or property; provided, that such person shall have the burden of proving the necessity for setting such backfire if he claims same as a defense.
(Acts 1967, No. 727, p. 1562, §2.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 6 - Fire Prevention in Emergency Drought Conditions. › Section 9-13-142 - Penalties for Violations of Provisions of Article.

Section 9-13-142
Penalties for violations of provisions of article.
Any person violating any provision of this article shall be guilty of a misdemeanor and, upon conviction thereof, shall be fined not less than $250.00 nor more than $500.00 and, at the discretion of the court, may be sentenced to the county jail for a period not exceeding six months.
(Acts 1967, No. 727, p. 1562, §3.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 7 - County Taxes and Assessments for Forest and Forest Fire Protection. › Division 1 - Special Taxes for Forest Protection. › Section 9-13-160 - "Forestland" Defined.

Section 9-13-160
"Forestland" defined.
"Forestland" 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 forest purpose.
(Acts 1939, No. 562, p. 884, § 6; Code 1940, T. 12, §205.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 7 - County Taxes and Assessments for Forest and Forest Fire Protection. › Division 1 - Special Taxes for Forest Protection. › Section 9-13-161 - Special Annual Tax for Forest Protection - Authorized.

Section 9-13-161
Special annual tax for forest protection - Authorized.
For the purpose of receiving the financial and supervisory cooperation of the State Forestry Commission of the State of Alabama in forest protection, any county commission is empowered, authorized and required to assess and levy a special annual tax not to exceed $.04 per acre against the forested acreage of the county subject to the conditions set forth in Section 9-13-163.
(Acts 1939, No. 562, p. 884, §1; Code 1940, T. 12, §205.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 7 - County Taxes and Assessments for Forest and Forest Fire Protection. › Division 1 - Special Taxes for Forest Protection. › Section 9-13-162 - Special Annual Tax for Forest Protection - Designation of Forest Protection Areas.

Section 9-13-162
Special annual tax for forest protection - Designation of forest protection areas.
The State Forestry Commission is hereby empowered and directed to establish and designate such forest protection areas prior to the submission of the petition provided for in Section 9-13-163.
(Acts 1939, No. 562, p. 884, §5; Code 1940, T. 12, §204.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 7 - County Taxes and Assessments for Forest and Forest Fire Protection. › Division 1 - Special Taxes for Forest Protection. › Section 9-13-163 - Special Annual Tax for Forest Protection - Assessment and Levy of Tax Upon Petition of Freeholders in Forest Protection Areas.

Section 9-13-163
Special annual tax for forest protection - Assessment and levy of tax upon petition of freeholders in forest protection areas.
For the purpose of receiving the financial and supervisory cooperation of the State Forestry Commission of the State of Alabama in forest protection, the county commission is required to make, assess and levy a special annual tax upon all said lands in the county, or any definitely described portion thereof, immediately upon receipt of a petition so requesting, signed by a majority of the freeholders of the county, or any definitely described portion thereof, said area to be known as a forest protection area.
(Acts 1939, No. 562, p. 884, §2; Code 1940, T. 12, §201.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 7 - County Taxes and Assessments for Forest and Forest Fire Protection. › Division 1 - Special Taxes for Forest Protection. › Section 9-13-164 - Special Annual Tax for Forest Protection - Provision of List of Landowners Within Forest Protection Areas.

Section 9-13-164
Special annual tax for forest protection - Provision of list of landowners within forest protection areas.
The State Forestry Commission is hereby empowered and directed to furnish to the county commission of the county in which it is proposed to establish a forest protection area a list of the landowners within said proposed forest protection area, said list to show the total amount of forestland owned by each landowner subject to the forest protection tax within said forest protection area.
(Acts 1939, No. 562, p. 884, §7; Code 1940, T. 12, §206.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 7 - County Taxes and Assessments for Forest and Forest Fire Protection. › Division 1 - Special Taxes for Forest Protection. › Section 9-13-165 - Special Annual Tax for Forest Protection - Inspection, Designation, Listing and Placement on Tax Rolls of Lands Prior to Assessment and Levy.

Section 9-13-165
Special annual tax for forest protection - Inspection, designation, listing and placement on tax rolls of lands prior to assessment and levy.
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.
(Acts 1939, No. 562, p. 884, §8; Code 1940, T. 12, §207.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 7 - County Taxes and Assessments for Forest and Forest Fire Protection. › Division 1 - Special Taxes for Forest Protection. › Section 9-13-166 - Special Annual Tax for Forest Protection - Collection, Disposition and Expenditure.

Section 9-13-166
Special annual tax for forest protection - Collection, disposition and expenditure.
The tax so assessed shall be collected as other taxes are collected and remitted to the state Treasurer and placed in a "Forest Protection Fund" to be expended by the State Forestry Commission of the State of Alabama for forest fire protection in the county, or any definitely described portion thereof, against which the tax has been assessed.
(Acts 1939, No. 562, p. 884, §4; Code 1940, T. 12, §203.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 7 - County Taxes and Assessments for Forest and Forest Fire Protection. › Division 1 - Special Taxes for Forest Protection. › Section 9-13-167 - Special Annual Tax for Forest Protection - Change or Discontinuance of Tax Upon Petition of Freeholders or State Forestry Commission.

Section 9-13-167
Special annual tax for forest protection - Change or discontinuance of tax upon petition of freeholders or State Forestry Commission.
The tax provided for in Section 9-13-161 shall remain the same from year to year, except that it may be changed or discontinued upon receipt of a petition so requesting, signed by a majority of the freeholders of the county, or any definitely described portion thereof, involved or by the State Forestry Commission of the State of Alabama.
(Acts 1939, No. 562, p. 884, §3; Code 1940, T. 12, §202.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 7 - County Taxes and Assessments for Forest and Forest Fire Protection. › Division 2 - Assessments for Forest Fire Protection. › Section 9-13-180 - "Forestlands" Defined.

Section 9-13-180
"Forestlands" defined.
"Forestlands" shall mean any lands which support a forest growth, 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 forest purpose. Such term shall not include any lands within an urban area which are primarily used for residential purposes nor shall it include any publicly owned lands.
(Acts 1955, No. 552, p. 1208, §2.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 7 - County Taxes and Assessments for Forest and Forest Fire Protection. › Division 2 - Assessments for Forest Fire Protection. › Section 9-13-181 - Participation by County Commissions in Fire Protection Program of State Forestry Commission - Authorized.

Section 9-13-181
Participation by county commissions in fire protection program of State Forestry Commission - Authorized.
The county commission of any county in this state is authorized, when the need therefor exists, to provide in the manner specified in this division protection against forest fires in such county by participating in the State Forestry Commission's fire protection program.
(Acts 1955, No. 552, p. 1208, §1.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 7 - County Taxes and Assessments for Forest and Forest Fire Protection. › Division 2 - Assessments for Forest Fire Protection. › Section 9-13-182 - Participation by County Commissions in Fire Protection Program of State Forestry Commission - Assessments Against Owners of Forestlands for Costs - Authorized; Limitations.

Section 9-13-182
Participation by county commissions in fire protection program of State Forestry Commission - Assessments against owners of forestlands for costs - Authorized; limitations.
Any county commission which provides forest fire protection to the persons and property of its county by participating in the State Forestry Commission's fire protection program may in the manner specified in this division assess the whole or any part of the cost of such fire protection program, not in excess of $.05 per acre, to the owners of forestland in the county; provided, that such assessment is not greater than the benefit accruing to such forestland due to the availability of such fire protection.
(Acts 1955, No. 552, p. 1208, §2.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 7 - County Taxes and Assessments for Forest and Forest Fire Protection. › Division 2 - Assessments for Forest Fire Protection. › Section 9-13-183 - Participation by County Commissions in Fire Protection Program of State Forestry Commission - Assessments Against Owners of Forestlands for Costs - Determination of Need Therefor; Determination and Establishment of Amount.

Section 9-13-183
Participation by county commissions in fire protection program of State Forestry Commission - Assessments against owners of forestlands for costs - Determination of need therefor; determination and establishment of amount.
The need for special assessments to provide forest fire protection within the county shall be determined by the county commission after a public hearing is held thereon. Such hearing shall be held by such body only after a petition signed by a majority of the total number of persons owning forestlands within the county has been presented thereto; provided, that such persons are the owners of more than one half of the forestland situated within the county. The county commission shall give 10 days' notice of the time and place at which they shall meet to determine the need for a program in such county to provide protection against forest fires, the manner of financing a fire protection program, the part of the cost of such program to be assessed against owners of forestland and the manner of assessing the cost of such protection proportionately to each parcel or tract of forestland in the county. The notice of the meeting hereby required shall be published in a newspaper of general circulation in the county and shall also be posted at the courthouse of the county and in every post office within the county. Any person owning forestland in the county may appear in person or by attorney at such time and place and make defense against such assessment or the amount thereof. After such hearing the county governing body shall determine the amount of such assessment and enter on the minutes of the governing body an order fixing such assessment.
(Acts 1955, No. 552, p. 1208, §3.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 7 - County Taxes and Assessments for Forest and Forest Fire Protection. › Division 2 - Assessments for Forest Fire Protection. › Section 9-13-184 - Participation by County Commissions in Fire Protection Program of State Forestry Commission - Assessments Against Owners of Forestlands for Costs - Time and Manner of Payment; Reports to Tax Assessors; Lien on Property for Payment.

Section 9-13-184
Participation by county commissions in fire protection program of State Forestry Commission - Assessments against owners of forestlands for costs - Time and manner of payment; reports to tax assessors; lien on property for payment.
Any assessment fixed as provided in Section 9-13-183 shall be payable at the same time and in the same manner as county taxes, and the owner of the forestlands, as defined in this division, in those counties becoming subject to the provisions of this division shall make report of same to the tax assessor of the county at the time fixed by law for making return of other property of such property owner. Assessments made pursuant to this division shall constitute a lien on the property against which they are assessed and, in case of default in the payment of such assessments, the land may be sold in the same manner and under the same conditions that lands are sold for the satisfaction of liens for county taxes.
(Acts 1955, No. 552, p. 1208, §4.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 7 - County Taxes and Assessments for Forest and Forest Fire Protection. › Division 2 - Assessments for Forest Fire Protection. › Section 9-13-185 - Participation by County Commissions in Fire Protection Program of State Forestry Commission - Assessments Against Owners of Forestlands for Costs - Disposition and Expenditure.

Section 9-13-185
Participation by county commissions in fire protection program of State Forestry Commission - Assessments against owners of forestlands for costs - Disposition and expenditure.
All moneys accruing to any county from the assessments as provided in this division shall be placed in the county treasury or depository, as the case may be, to the credit of a special fire protection fund, which fund shall be used or disbursed by said county commission only in participating in the State Forestry Commission's fire protection program within such county under such procedures and policies as may be prescribed by the State Forestry Commission. Any unexpended balance in said fund at the end of any fiscal year shall remain therein for use during the ensuing fiscal year.
(Acts 1955, No. 552, p. 1208, §5.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 7 - County Taxes and Assessments for Forest and Forest Fire Protection. › Division 2 - Assessments for Forest Fire Protection. › Section 9-13-186 - Participation by County Commissions in Fire Protection Program of State Forestry Commission - Assessments Against Owners of Forestlands for Costs - Compensation of Officials Making or Collecting Same.

Section 9-13-186
Participation by county commissions in fire protection program of State Forestry Commission - Assessments against owners of forestlands for costs - Compensation of officials making or collecting same.
Any officer performing any duties relative to the assessing or collecting of assessments made pursuant to this division shall receive as compensation therefor the same fees and allowances that he would receive for the performance of similar duties relative to the collection of special county taxes.
(Acts 1955, No. 552, p. 1208, §6.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 7 - County Taxes and Assessments for Forest and Forest Fire Protection. › Division 2 - Assessments for Forest Fire Protection. › Section 9-13-187 - Participation by County Commissions in Fire Protection Program of State Forestry Commission - Assessments Against Owners of Forestlands for Costs - Removal.

Section 9-13-187
Participation by county commissions in fire protection program of State Forestry Commission - Assessments against owners of forestlands for costs - Removal.
The county commission in any county where the assessment provided for in this division has been adopted may, upon its own motion, remove said assessment at any time; provided, that no county commission may remove said assessment without first having a public hearing relative to the removal of the assessment.
(Acts 1955, No. 552, p. 1208, §7.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 7A - State Assessment for Forest Fire Protection and Prevention. › Section 9-13-188 - Legislative Intent.

Section 9-13-188
Legislative intent.
The Legislature hereby declares that the threat of a spread of wildfire in our forest lands is a matter of major concern. The purpose of this article, therefore, is to provide forestry assistance and to secure the protection from, and the prevention of, forest fires. This article should be liberally construed to achieve these purposes.
(Acts 1989, No. 89-652, p. 1292, §1.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 7A - State Assessment for Forest Fire Protection and Prevention. › Section 9-13-189 - Definitions.

Section 9-13-189
Definitions.
As used in this article, the following words shall have the meanings stated below, unless the context requires otherwise:
(1) COMMISSION. The Alabama Forestry Commission.
(2) FOREST LAND. Any land which supports a forest growth or which is being used or reserved for any forest purpose and is classified as Class III forest property in Section 40-8-1(b)(1), but excludes land within the city limits of any incorporated municipality.
(3) OWNER. Any person who is engaged in and has an economic risk in the business of producing or causing to be produced, for market, forest or timber products.
(4) PERSON. Any individual, partnership, corporation, company, society, or association, or other business entity.
(5) LESSEE. Any person who leases land for a period over five years for the purpose of producing or causing to be produced, for market, forest or timber products.
(Acts 1989, No. 89-652, p. 1292, §2.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 7A - State Assessment for Forest Fire Protection and Prevention. › Section 9-13-190 - Administration; Rules and Regulations.

Section 9-13-190
Administration; rules and regulations.
The forestry and fire prevention program provided for in this article shall be administered by the Alabama Forestry Commission. The commission shall have the authority to adopt such rules and regulations as it deems necessary to effectuate the purposes of this article.
(Acts 1989, No. 89-652, p. 1292, §3.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 7A - State Assessment for Forest Fire Protection and Prevention. › Section 9-13-191 - Finance Charge, Fee or Assessment on Forest Land; Disposition of Proceeds.

Section 9-13-191
Finance charge, fee or assessment on forest land; disposition of proceeds.
There is hereby levied in this state a finance charge, fee or assessment on forest land owned or leased by any person. Proceeds generated in each county shall be earmarked for use in the respective county where raised to provide for forest fire protection and similar forestry services within the county.
(Acts 1989, No. 89-652, p. 1292, §4.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 7A - State Assessment for Forest Fire Protection and Prevention. › Section 9-13-192 - Manner of Collection of Charge, Fee, or Assessment; Distribution.

Section 9-13-192
Manner of collection of charge, fee, or assessment; distribution.
The charge, fee, or assessment will be levied and collected in the same manner as ad valorem taxes are levied and collected. All revenues or moneys collected under the provisions of this article shall be distributed by the office of the county tax collector, or person charged with the collection of taxes, to the commission. The first assessment and collection of the levy provided for herein shall be during and for the fiscal (tax) year beginning October 1 next following the satisfaction of all prerequisites required herein for imposition of the levy herein provided.
(Acts 1989, No. 89-652, p. 1292, §5.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 7A - State Assessment for Forest Fire Protection and Prevention. › Section 9-13-193 - Referendum; Amount of Assessment; Payment and Remission of Assessment; Notice of Referendum.

Section 9-13-193
Referendum; amount of assessment; payment and remission of assessment; notice of referendum.
(a) The commission shall authorize a referendum among owners or lessees of forest land to determine whether an assessment shall be levied upon said owners or lessees to offset, in whole or in part, the cost of forestry and forest fire protection programs.
(b) The assessment levied against each owner or lessee under this article shall be ten cents per acre of forest land owned.
(c) All affected owners or lessees of forest land shall be entitled to vote in any such referendum. The commission shall determine any questions of eligibility to vote and shall establish rules and regulations pertaining to the vote.
(d) If a majority of those voting at the referendum vote in favor of the assessment, then the charge, fee or assessment shall be collected from the owners or lessees of forest land. The finance charge, fee or assessment levied by this article shall not be effective until a majority vote is obtained according to guidelines established by the commission.
(e) The finance charge, fee or assessment shall be due and payable at the same time as county ad valorem taxes. The assessments collected in each county under this article shall be promptly remitted to the commission under such terms and conditions as the State Forester shall deem necessary to ensure that such assessments are used in a sound forestry program and for the prevention of and protection against forest fire.
(f) With respect to any referendum conducted under the provisions of this article, the duly certified organization shall, not less than 30 days before the date of such referendum, cause to be published at least once a week for three weeks in a newspaper of county-wide circulation the date, hours, polling places and rules for voting in the referendum, the amount and basis of the assessment proposed to be collected, the means by which such assessment shall be collected, and the general purposes to which said amount so collected shall be expended and applied. Such notice shall be published by the certified organization through the medium of an established forestry publication and written notice therefor shall be given to each county agent and Alabama Forestry Commission supervisor in this state.
(Acts 1989, No. 89-652, p. 1292, §6.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 7A - State Assessment for Forest Fire Protection and Prevention. › Section 9-13-194 - Management of Referendum.

Section 9-13-194
Management of referendum.
The arrangements for the place, time and management of any referendum held under this article shall be under the direction of the commission. The commission shall bear all expenses incurred in conducting the referendum, including the furnishing of ballots and arranging for the necessary poll holders.
(Acts 1989, No. 89-652, p. 1292, §7.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 7A - State Assessment for Forest Fire Protection and Prevention. › Section 9-13-195 - Referendum After Failed Referendum.

Section 9-13-195
Referendum after failed referendum.
In the event the referendum conducted under this article fails to receive the required number of affirmative votes, the commission may call another referendum after the expiration of two years.
(Acts 1989, No. 89-652, p. 1292, §8.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 7A - State Assessment for Forest Fire Protection and Prevention. › Section 9-13-196 - Failure to Pay Assessment; Penalty; Lien on Property.

Section 9-13-196
Failure to pay assessment; penalty; lien on property.
(a) An owner or lessee of forest land who fails to pay, upon reasonable notice, any assessment levied under this article shall, in addition to the assessment, be subject to a per acre penalty as established by the commission's rules and regulations.
(b) Any finance charge, fee, or assessment levied shall constitute a lien on the property against which it is levied. In case of default in the payment of such finance charge, fee, or assessment, the subject land may be sold in the same manner and under the same conditions that lands are sold for the satisfaction of liens for county ad valorem taxes, provided, however, no sale of the subject land may occur within three years from the date of said default, and redemption from such sale may be effected in the same manner as is provided by law for redemption where land is sold for nonpayment of ad valorem taxes.
(Acts 1989, No. 89-652, p. 1292, §9; Acts 1991, No. 91-670, p. 1306, §1.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 7A - State Assessment for Forest Fire Protection and Prevention. › Section 9-13-197 - Change in Finance Charge, Fee or Assessment.

Section 9-13-197
Change in finance charge, fee or assessment.
Any county may, by local legislation, increase the amount of the finance charge, fee or assessment provided for in this article, but is hereby prohibited from decreasing said amount; provided, however, all local laws levying acreage assessments are repealed retroactively effective October 1, 1990, except to the extent that they exceed ten cents per acre.
(Acts 1989, No. 89-652, p. 1292, §10; Acts 1991, No. 91-670, p. 1306, §1.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 7A - State Assessment for Forest Fire Protection and Prevention. › Section 9-13-198 - Assessments, Fees, etc., Not a Tax.

Section 9-13-198
Assessments, fees, etc., not a tax.
Assessments, fees, or other charges collected as authorized under authority hereof shall not be considered as a tax within the meaning of the Constitution of Alabama of 1901, or any provision of this Code.
(Acts 1989, No. 89-652, p. 1292, §12.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 8 - Southeastern Interstate Forest Fire Protection Compact. › Section 9-13-201 - Payment of Expenses of Advisory Committee in Attending Meetings.

Section 9-13-201
Payment of expenses of advisory committee in attending meetings.
The expenses incurred by the advisory committee in attending meetings of the Southeastern Interstate Forest Fire Protection Compact shall be payable out of the Alabama Forestry Commission Fund. Such expenses shall include travel costs and other necessary expenses of the advisory committee members of the State of Alabama to and from meetings of the compact or its duly constituted sections or committees.
(Acts 1955, No. 384, p. 917, §2.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 9 - Timber Theft Equipment Condemnation. › Section 9-13-220 - Short Title.

Section 9-13-220
Short title.
This article shall be known as the Timber Theft Equipment Condemnation Act.
(Acts 1987, No. 87-711, §1.)
2023 Code of Alabama › Title 9 - Conservation and Natural Resources. › Chapter 13 - Forests and Forest Products. › Article 9 - Timber Theft Equipment Condemnation. › Section 9-13-221 - Seizure of Vehicle and Equipment Upon Arrest for Certain Criminal Violations; Delivery to District Forester.

Section 9-13-221
Seizure of vehicle and equipment upon arrest for certain criminal violations; delivery to district forester.
It shall be the duty of any sheriff, policeman, forestry officer, or other peace officer or law enforcement officer in the State of Alabama, arresting any person who is charged with violating or attempting to violate Section 9-13-60 or any felony laws of the State of Alabama involving timber or forest products or transactions pertaining thereto, to seize any vehicle and equipment used, which is in the possession or under control of the person or persons charged with violating the laws, and to deliver any such seized vehicle and equipment, to the regional forester of the forestry region in which the arrest is made. The person receiving any vehicle and equipment from the arresting officer shall keep it in a safe place and in as good condition as when received, until disposed of as hereinafter provided. The seizure of vehicles and equipment provided in this section is authorized only when the arrest is for a crime involving the theft of timber harvesting equipment or the parts thereof, the harvesting, removal, transportation, or disposal of any forest products, or any other transactions related to forest products or timber harvesting equipment or any part or parts from timber harvesting equipment.
(Acts 1987, No. 87-711, §2; Act 2010-541, p. 941, §1.)