Section 45-40-140 Participation authorized. The County Commission of Lawrence County is authorized, when the need exists, to provide protection against forest fires in Lawrence County by participating in the Alabama Forestry Commission’s fire protection program in the manner hereinafter specified. (Act 81-846, p. 1522, §1.)
Section 45-40-140.01 Finance charge or tax assessed on forest lands. (a) After the Lawrence County Commission has determined that such a need does exist in Lawrence County, the county commission, in the manner hereinafter specified, may provide for a financial charge or tax to be paid by the owners of forest lands located in Lawrence […]
Section 45-40-140.02 Hearing; determination of amounts. The need for a financial charge or tax to provide forest fire protection within the county shall be determined by the county commission after a public hearing is held thereon. Notice of the public hearing shall be given by the county commission for a period of two consecutive weeks […]
Section 45-40-140.03 Payment of finance charge or tax; reporting. Any financial charge or tax fixed as provided in Section 45-40-140.02 shall be payable at the same time and in the same manner as county taxes and the owners of the forest lands, as herein defined, shall make report of same to the Tax Assessor of […]
Section 45-40-140.04 Determination of affected areas and owners; notice and hearing. The County Commission of Lawrence County is authorized to appoint agents and delegate authority to individuals to search out forest lands in Lawrence County, determine the area and owners thereof, and report same to the Tax Assessor of Lawrence County who shall be authorized, […]
Section 45-40-140.05 Collection and disposition of funds. The tax herein imposed shall be due and payable to the State Department of Revenue, and, when collected, shall be paid by the Lawrence County Tax Collector to the Treasury of Lawrence County. All monies collected in accordance with this part shall be spent in participating in the […]
Section 45-40-140.06 Removal of finance charge or tax. The County Commission of Lawrence County is authorized to remove the financial charge or tax after the county commission has determined that the financial charge or tax is no longer needed. The county commission shall hold public hearings to determine whether or not the financial charge or […]
