Code of Alabama - Title 45: Local Laws - Section 45-44A-40.05 - Objections; collection

Section 45-44A-40.05 - Objections; collection.

At the time fixed for receiving and considering the report, the city council shall hear the same, together with objections which may be raised by any property owners liable to be assessed for the work in abating the nuisance and thereupon make modifications in the report as they deem necessary, after which by motion or resolution the report shall be confirmed. The amounts of the cost for abating the nuisance on the various parcels of land mentioned in the report shall constitute a lien on the property. After confirmation of the report, a copy shall be provided to the appropriate officials or employees of the county who are charged with the collection of taxes or assessments, and it shall be the duty of the official or employee to add the amounts of the lien to the next assessment for ad valorem taxes levied against the land. Thereafter the amounts shall be collected at the same time and in the same manner as ad valorem taxes are collected, and shall be subject to the same penalties and the same procedures as provided for delinquent ad valorem taxes.

(Act 79-231, p. 356, § 6; Act 93-871, p. 131, § 1.)

Last modified: May 3, 2021