{"data":{"id":"us-al/ala.-code-45-37-249.06","jurisdiction":"us-al","citation":"Ala. Code § 45-37-249.06","heading":"Taxes Constitute Debt.","body":"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.","path":["Title 45 Local Laws.","Chapter 37 Jefferson County.","Article 24 Taxation.","Part 10 Tax, Sales and Use."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-37-249.06","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"782e71ddbabfbf558b6a63c53b5b5501f938509460f4c4dc40cfc0fb77065971","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-37-249.05","next":"us-al/ala.-code-45-37-249.07"},"notice":"GroundRules: Original legal text. Not legal advice."}