GroundRules
Ala. Code § 11-50-88: Effect of Enforcement of Tax Liens Upon Property Upon Assessment Liens.
Where this section sits in the code
- Title 11 Counties and Municipal Corporations.
- Title 2 Provisions Applicable to Municipal Corporations Only.
- Chapter 50 Public Utilities.
- Article 3 Acquisition, Operation, Etc., of Sewers or Sewer Systems by Municipalities Generally.
- Division 2 Purchase of Sanitary Sewers or Sewer Systems and Assessments Therefor.
The enforcement by the state, county, city, or town of its lien for taxes on any lot or parcel of land upon which has been levied an assessment under the provisions of this division shall not operate to discharge or in any manner affect the lien of the municipality for said assessment, but the purchaser at a tax sale by the state, county, city, or town of any lots or parcels of land upon which an assessment has been levied shall take the same subject to such assessment.
Collected 2026-09-03T14:01:51Z. Source file · JSON