The county commission shall hear and pass upon all objections to and protests against the proposed assessment under any reasonable rules and regulations it may adopt. After the hearing, the commission shall have the power to reduce or abate assessments, including the power to abate assessments against property owned by the State of Alabama or any governmental subdivision thereof, churches, hospitals, schools, or other charitable organizations. The county commission shall then adopt a resolution finally approving the assessments and the amounts thereof against the property described and fixing a time or times for payment thereof. Each assessment as finally approved shall constitute a lien against the property against which it is made.
Last modified: May 3, 2021