{"data":{"id":"us-al/ala.-code-45-39-245.04","jurisdiction":"us-al","citation":"Ala. Code § 45-39-245.04","heading":"Taxes as Lien on Property.","body":"The taxes as herein levied, together with the interest and penalties imposed by this subpart, shall be a lien upon the property of any person, firm, or corporation due the taxes under this subpart, and all of the provisions of the revenue laws of the State of Alabama applying to or with reference to the enforcement of liens for license taxes due the State of Alabama shall apply fully to the collection of the taxes herein levied.","path":["Title 45 Local Laws.","Chapter 39 Lauderdale County.","Article 24 Taxation.","Part 6 Tax, Sales and Use.","Subpart 1 1949 Tax."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-39-245.04","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"efb3afa41aa772e8168c7ef3dd183236043a5d8c30cf41b642aac92efc973c83","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-39-245.03","next":"us-al/ala.-code-45-39-245.05"},"notice":"GroundRules: Original legal text. Not legal advice."}