The State Forestry Commission is hereby empowered and directed to establish and designate such forest protection areas prior to the submission of the petition provided for in Section 9-13-163. (Acts 1939, No. 562, p. 884, §5; Code 1940, T. 12, §204.)
Special Annual Tax for Forest Protection - Designation of Forest Protection Areas
Ala. Code § 9-13-162, under Special Taxes for Forest Protection.
Ala. Code § 9-13-162