The tax levied in this chapter shall not be construed as an ad valorem tax but shall constitute a special tax upon each acre of timberland to assist in defraying the cost of a statewide program of forest fire protection.
Ark. Code Ann. § 26-61-104
Nature of tax
Known as the Forest Fire Protection Tax Act
The act spans §§ 26-61-101 to 26-61-112 (12 sections).
Acts 1969, No. 354, § 3; A.S.A. 1947, § 84-312.
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.