The acreage assessment will be assessed against all forest landowners with an aggregate of ten acres or more of forestland on forestland located outside any incorporated municipality, unless a lower acreage limit is specified by the county commission of a given county, and except where an existing local law provides for the assessment on lands other than forestlands or lands inside an incorporated municipality.
Author: Linda Breland
Ala. Admin. Code r. 390-X-3-.06
Statutory Authority:Code of Ala. 1975, §§ 9-13-188, etseq.