Ala. Code § 45-58-170.24: Report and Fixing of Costs; Lien.

Upon demolition of the building or structure, the appropriate county official shall make a report to the county commission of the cost thereof, and the county commission shall adopt a resolution fixing the costs which it finds were reasonably incurred in the demolition and assessing the same against the property; provided, however, the proceeds of any monies received from the sale of salvaged materials from the building or structure shall be used or applied against the cost of the demolition; and, provided further, that any person, firm, or corporation having an interest in the property may be heard at the meeting as to any objection he or she may have to the fixing the costs or the amounts thereof. The appropriate county official shall give notice of the meeting at which the fixing of the costs are to be considered by first-class mail to all entities having an interest in the property whose address and interest is determined from the tax collector’s records on the property or is otherwise known to the official. The fixing of the costs by the county commission shall constitute a special assessment against the lot or lots, parcel or parcels of land upon which the building or structure was located, and thus made and confirmed shall constitute a lien on the property for the amount of the assessment. This lien shall be superior to all other liens on the property except liens for taxes and shall continue in force until paid. A certified copy of the resolution shall also be filed in the office of the judge of probate of the county. Upon filing, the tax collector of the county shall add the amount of the lien to the ad valorem tax bill on the property, shall collect the amount as if it were a tax, and remit the amount to the county.