Section 45-42-160 Participation in Acreage Protection Program.

(a) The County Commission of Limestone County is authorized, when the need exists, to provide protection for the forestlands and other acreage protected by the Alabama Forestry Commission in Limestone County by participating in the Alabama Forestry Commission’s acreage protection program in the manner hereinafter specified. (b)(1) After the Limestone County Commission has determined that such a need does exist in Limestone County, the county commission may, in the manner hereinafter specified, provide for a financial charge to be paid by the owners of forestlands and other acreage protected by the Alabama Forestry Commission in Limestone County for the use of the land for timber growing purposes and the protected acreage therein, amounting to the whole or any part of the cost of such forest protection program, but not in excess of ten cents ($.10) per acre, provided such financial charge is not greater than the benefit accruing to such forestlands and other protected acreage due to availability of such protection. (2) Forestlands, as used in this section, shall mean any land which supports a forest growth, or which is being used or reserved for such purpose, or lands being protected by the Alabama Forestry Commission. Forestlands, as used in this section, shall not include any lands primarily used for residential purposes nor shall it include any publicly owned lands. (3) The financial charge fixed as provided in subdivision (2) shall be payable at the same time and in the same manner as county taxes and the owners of the forestlands and other protected acreage as herein defined, shall make report of the same to the Tax Assessor of Limestone County, Alabama, at the time fixed by law for making return of the property of such property owned. Financial charges levied shall constitute a lien on the property against which they are charged in case of default in the payment of such financial charge. (c) The county governing body of Limestone County is authorized, if needed, to appoint agents and delegate authority to individuals to search out forestlands and other protected acreage in Limestone County to determine the area and owners thereof and report the same to the Tax Assessor of Limestone County who shall be authorized, after notice to such owners, to place the financial charge against the forestland and other protected acreage as may be determined by the report of such agents or the determination of the county governing body. It shall be the responsibility of the Tax Assessor of Limestone County to establish such rules and regulations as are necessary to administer this section. (d) The financial charge herein imposed shall be due and payable to the Tax Collector of Limestone County, and shall, when collected, be paid to the Treasurer of Limestone County. All monies collected in accordance with this section shall be spent in participating in the Alabama Forestry Commission’s acreage protection program in Limestone County. (e) The County Commission of Limestone County is authorized to remove such financial charge after the county commission has determined that the financial charge is no longer needed. The county commission shall hold public hearings to determine whether or not the financial charge is still needed.