EXEMPTION AND REBATE LAWS 
ALABAMA 
Exemption. 
Eligibility 
Growing crops and standing timber are exempt 
from ad valorem taxation. 
Procedure 
None specified. 
Mandatory. Enacted 1967. Ch. 240 Laws of 1967. 
Tax treatment 
Land. Subject to the property tax. 
Timber. Exempt from payment of property 
taxes. 
CALIFORNIA 
Exemption. 
Mandatory. Adopted 1926. Supplemented 1965. 
Constitution, Article 13, Sec. 1234. 
Revenue and Taxation Code Sees. 211, 251, 254, and 
259.6. 
Eligibility 
Immature forest trees which have been planted 
on lands not previously bearing merchantable 
timber or which have been planted, or are of 
natural growth, upon lands from which the mer- 
chantable original growth timber stand has been 
removed to the extent of seventy percent of all 
trees over sixteen inches in diameter, are exempt. 
Timber is considered mature for purposes of 
the law at such time after forty years from the 
time of planting or removal of the original timber 
as the special board mentioned below shall deter- 
mine. 
Procedure 
Any person claiming the immature timber 
exemption shall, when making his original claim, 
file an affidavit showing (a) the location and 
acreage for which exemption is claimed, (b) the 
estimated average age of the timber stand, and 
(c) the year in which trees were planted or the 
year in which the merchantable timber growth was 
removed. The Board of Equalization shall pre- 
scribe procedures required to carry the exemption 
into effect. 
Determinations regarding maturity are made 
by a special timber maturity board representing 
the State Board of Forestry, the State Board of 
Equalization, and the assessor of the county con- 
cerned. On expiration of the 40 year period pro- 
vided for, the Timber Maturity Board is to in- 
spect the property and determine the maturity of 
any timber previously exempt. 
Tax treatment 
Land. Subject to the property tax. 
Timber. Exempt under the conditions noted 
above. 
