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Alabama · Through Act 2026-611

Ala. Code § 45-37-249.06: Taxes Constitute Debt.

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Where this section sits in the code
  1. Title 45 Local Laws.
  2. Chapter 37 Jefferson County.
  3. Article 24 Taxation.
  4. Part 10 Tax, Sales and Use.

The taxes authorized to be levied by this part shall a due the county. Such taxes, together with any interest and penalties permitted by law, shall constitute and be secured by a lien upon the property of any person from whom the tax or taxes are due or that is required to collect the tax or taxes.

Collected 2026-09-03T14:01:53Z. Source file · JSON

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