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Alabama · Through Act 2026-611

Ala. Code § 11-51-44: Lien for Taxes.

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Where this section sits in the code
  1. Title 11 Counties and Municipal Corporations.
  2. Title 2 Provisions Applicable to Municipal Corporations Only.
  3. Chapter 51 Taxation.
  4. Article 1 Property Taxes.
  5. Division 2 Optional Method for Levy and Collection of Property Taxes.

Such municipalities shall have a lien from, on, and after October 1 of such municipal tax year upon each and every piece and parcel of property, real and personal, for the payment of municipal taxes for that tax year which may be assessed against the owners or upon such property for the use of such municipalities, which lien shall have priority over all other liens, except for state and county taxes, and this lien shall exist as to all land bid in by the state at tax sales for the annual tax thereafter assessed on the value of the property so purchased in the event of the tax title failing.

Collected 2026-09-03T14:01:51Z. Source file · JSON

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