{"data":{"id":"us-al/ala.-code-9-13-163","jurisdiction":"us-al","citation":"Ala. Code § 9-13-163","heading":"Special Annual Tax for Forest Protection - Assessment and Levy of Tax Upon Petition of Freeholders in Forest Protection Areas.","body":"For the purpose of receiving the financial and supervisory cooperation of the State Forestry Commission of the State of Alabama in forest protection, the county commission is required to make, assess and levy a special annual tax upon all said lands in the county, or any definitely described portion thereof, immediately upon receipt of a petition so requesting, signed by a majority of the freeholders of the county, or any definitely described portion thereof, said area to be known as a forest protection area.","path":["Title 9 Conservation and Natural Resources.","Chapter 13 Forests and Forest Products.","Article 7 County Taxes and Assessments for Forest and Forest Fire Protection.","Division 1 Special Taxes for Forest Protection."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=9-13-163","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"1c17148e4fa4ee6dcaa44a931355b9d1cba71dbb4d13482cc27d311c33b1b813","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-9-13-162","next":"us-al/ala.-code-9-13-164"},"notice":"GroundRules: Original legal text. Not legal advice."}