§ 9-13-160 “Forestland” defined
§ 9-13-161 Special annual tax for forest protection – Authorized
§ 9-13-162 Special annual tax for forest protection – Designation of forest protection areas
§ 9-13-163 Special annual tax for forest protection – Assessment and levy of tax upon petition of freeholders in forest protection areas
§ 9-13-164 Special annual tax for forest protection – Provision of list of landowners within forest protection areas
§ 9-13-165 Special annual tax for forest protection – Inspection, designation, listing and placement on tax rolls of lands prior to assessment and levy
§ 9-13-166 Special annual tax for forest protection – Collection, disposition and expenditure
§ 9-13-167 Special annual tax for forest protection – Change or discontinuance of tax upon petition of freeholders or State Forestry Commission

Terms Used In Alabama Code > Title 9 > Chapter 13 > Article 7 > Division 1 - Special Taxes for Forest Protection

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • circuit: means judicial circuit. See Alabama Code 1-1-1
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • following: means next after. See Alabama Code 1-1-1
  • Fraud: Intentional deception resulting in injury to another.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
  • property: includes both real and personal property. See Alabama Code 1-1-1
  • state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1
  • Subpoena: A command to a witness to appear and give testimony.
  • Testify: Answer questions in court.
  • United States: includes the territories thereof and the District of Columbia. See Alabama Code 1-1-1
  • writing: includes typewriting and printing on paper. See Alabama Code 1-1-1
  • year: means a calendar year; but, whenever the word "year" is used in reference to any appropriations for the payment of money out of the treasury, it shall mean fiscal year. See Alabama Code 1-1-1