The tax levied in this chapter shall not be construed as an ad valorem tax but shall constitute a special tax upon each acre of timberland to assist in defraying the cost of a statewide program of forest fire protection.
Section: Previous 26-61-102 26-61-103 26-61-104 26-61-105 26-61-107 26-61-108 26-61-109 26-61-110 26-61-111 26-61-112 NextLast modified: November 15, 2016