Alabama Code § 9-13-164

Special Annual Tax for Forest Protection - Provision of List of Landowners Within Forest Protection Areas
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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.

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