Code of Alabama - Title 45: Local Laws - Section 45-40-140.03 - Payment of finance charge or tax; reporting

Section 45-40-140.03 - Payment of finance charge or tax; reporting.

Any financial charge or tax fixed as provided in Section 45-40-140.02 shall be payable at the same time and in the same manner as county taxes and the owners of the forest lands, as herein defined, shall make report of same to the Tax Assessor of Lawrence County at the time fixed by law for making return of the property of such property owner. Financial charges or taxes levied shall constitute a lien on the property against which they are charged or taxed.

(Act 81-846, p. 1522, §4.)

Last modified: May 3, 2021