Nature of tax

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. Acts 1969, No. 354, § 3; A.S.A. 1947, § 84-312. 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. Acts 1969, No. 354, § 3; A.S.A. 1947, § 84-312.