(a) After the Lawrence County Commission has determined that such a need does exist in Lawrence County, the county commission, in the manner hereinafter specified, may provide for a financial charge or tax to be paid by the owners of forest lands located in Lawrence County for the use of the land for timber growing purposes amounting to the whole or any part of the cost of such fire protection program, but not in excess of ten cents ($.10) per acre, provided the financial charge or tax is not greater than the benefit accruing to such forest lands due to availability of the fire protection.
(b) Forest lands, as used in this part, shall mean any land which supports a forest growth, or which under prevailing natural and economic conditions may be expected to support such a growth in the future, or which is being used or reserved for any purpose. Forest lands, as used in this part, shall not include any lands primarily used for residential purposes nor shall it include any publicly owned lands.
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