Hotels and other lodging places

Excise tax on rooms, lodgings and accommodations, §§48-13-50 to 48-13-63. Forest land conservation use property. Conservation use assessment. Assistance grants to make up revenue reduction, §§48-5A-1 to 48-5A-6. COUNTIES —Cont’d Grants of state funds. Counties containing more than 20,000 acres of state-owned land not subject to taxation. Grants from state forestry commission, §48-14-1. Limitation, §48-14-4. Natural resources department as land owner. Annual grant to counties, §48-14-4. Heavy-duty equipment ad valorem taxation, §§48-5-505 to 48-5-509. Construction equipment owned by nonresidents, §§48-5-500, 48-5-501. Highways, roads and streets.