Code of Alabama
Ala. Code § 9-13-166 (2026)
Special Annual Tax for Forest Protection - Collection, Disposition and Expenditure.
✓ official Alabama Legislature (ALISON) text, current July 2026
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.)