Timber industry, tax relief for losses caused by Hurricane Michael, §48-7-40.36. 402 INDEX FOREST RESOURCES —Cont’d State forestry commission. Counties containing more than 20,000 acres of state-owned land not subject to taxation. Grants by commission, §48-14-1. Limitation, §48-14-4. Grants. Counties containing more than 20,000 acres of state-owned land not subject to taxation, §48-14-1. Limitation, §48-14-4. FORESTRY. Conservation use property. Conservation use assessment, §48-5-7.7. Property taxes, §48-5-7.4. Forest land conservation use property. Conservation use assessment, §48-5-7.7. Property taxes.