Code of Alabama - Title 45: Local Laws - Section 45-37-249.06 - Taxes constitute debt

Section 45-37-249.06 - Taxes constitute debt.

The taxes authorized to be levied by this part shall a due the county. Such taxes, together with any interest and penalties permitted by law, shall constitute and be secured by a lien upon the property of any person from whom the tax or taxes are due or that is required to collect the tax or taxes.

(Act 2015-226, §7.)

Last modified: May 3, 2021