§9-13-191. Finance charge, fee or assessment on forest land; disposition of proceeds.

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There is hereby levied in this state a finance charge, fee or assessment on forest land owned or leased by any person. Proceeds generated in each county shall be earmarked for use in the respective county where raised to provide for forest fire protection and similar forestry services within the county.

(Acts 1989, No. 89-652, p. 1292, §4.)

                    
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