76-13-208. Nature of assessments for forest fire protection. All payments required of owners of forest lands by this part and part 1 are assessments for benefits actually received by those owners in the protection of their lands and are not a tax upon the property of such owners.

     History: En. Sec. 11, Ch. 128, L. 1939; amd. Sec. l, Ch. 95, L. 1959; amd. Sec. 215, Ch. 147, L. 1963; amd. Sec. 8, Ch. 253, L. 1974; amd. Sec. 1, Ch. 110, L. 1977; amd. Sec. 6, Ch. 397, L. 1977; R.C.M. 1947, 28-111(3).