Section 45-41-140.01 - Financial charge - Authorized; payment(a) After the Lee County Commission has determined that such a need does exist in Lee County, the county commission, in the manner hereinafter specified, may provide for a financial charge to be paid by the owners of forest lands located in Lee County for the use of the land for timber growing purposes 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 forest lands due to availability of such fire protection.(b) Forest lands as used in this part, shall mean any land which supports a forest growth, or which under prevailing natural and economic conditions may be expected to support such a growth in the future, or which is being used or reserved for any forest purpose. Forest lands as used in this part, shall not include any lands primarily used for residential purposes nor shall it include any publicly owned lands.(c) The financial charge fixed as provided in the above section shall be payable at the same time and in the same manner as county taxes, and the owners of the forest lands, as herein defined, shall make report of the same to the Tax Assessor of Lee 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 cases of default in the payment of such financial charge.Ala. Code § 45-41-140.01 (1975)