Ala. Code § 45-40-140.04

The County Commission of Lawrence County is authorized to appoint agents and delegate authority to individuals to search out forest lands in Lawrence County, determine the area and owners thereof, and report same to the Tax Assessor of Lawrence County who shall be authorized, after notice by certified mail to the owners, and hearing before the county commission if so requested by the owners, to place the financial charge or tax against the forest lands as may be determined by the report of the agents or the determination of the county commission.