Section 26-61-107 - Classification of lands(a) The Assessment Coordination Division shall establish standards for the classification of lands in this state which are deemed as timberlands and shall certify these standards to the respective county assessors of the various counties in this state.(b)(1) It shall be the duty of the several county assessors in the respective counties of this state to identify upon the assessment records of all taxable real property in their respective counties the number of acres of property which are classified as timberlands.(2) This information shall be extended on the assessment records submitted to the respective county clerks and shall be extended on the tax books, at the rate of tax per acre of timberlands as provided in this chapter, as a separate item of taxes to be collected by the respective county collectors at the same time that real property taxes are paid.(c) The county clerk shall be entitled to a fee of two percent (2%) of the taxes collected under this chapter to defray the costs incurred by the county clerk in performing his or her duties in connection with the taxes levied in this chapter.Acts 1969, No. 354, § 2; 1971, No. 668, § 1; A.S.A. 1947, § 84-311.