Code of Alabama - Title 45: Local Laws - Section 45-37A-251.26 - Cost to constitute public nuisance lien; report to tax assessor; amounts to be included in tax bills; collection

Section 45-37A-251.26 - Cost to constitute public nuisance lien; report to tax assessor; amounts to be included in tax bills; collection.

The confirmed cost of abatement shall hereinafter be referred to as a public nuisance lien and thus made and confirmed shall constitute a public nuisance lien on the property for the amount of the lien. After confirmation of the reports, a copy shall be turned over to the Tax Collector of Jefferson County who, under the optional method of taxation, is charged with the collection of the city’s municipal taxes pursuant to Sections 11-51-40 to 11-51-74, inclusive. It shall be the duty of the tax collector to add the amounts of any public nuisance lien to the next regular bills for taxes levied against the respective lots and parcels of land, and thereafter any public nuisance liens shall be collected at the same time and in the same manner as ordinary municipal ad valorem taxes are collected, and shall be subject to the same penalties and the same procedure under foreclosure and sale in case of delinquency.

(Act 95-574, p. 1204, Art. II, §7.)

Last modified: May 3, 2021