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.)