{"data":{"id":"us-al/ala.-code-45-49-249.62","jurisdiction":"us-al","citation":"Ala. Code § 45-49-249.62","heading":"Collection and Enforcement.","body":"Taxes, penalties, and fines assessed pursuant to this subpart shall constitute a debt due to Mobile County, may be collected by civil suit, and shall be secured by a lien, superior to all other liens except the liens for state and city ad valorem taxes upon the personal property of any person subject to the provisions of this subpart.","path":["Title 45 Local Laws.","Chapter 49 Mobile County.","Article 24 Taxation.","Part 10 Tax, Tobacco.","Subpart 3 2019 Tax."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-49-249.62","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"f423095a1d4b3b19fc74c8d5973b01ebc3f7c32affcba39d97d93aa21ed71ead","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-49-249.61","next":"us-al/ala.-code-45-49-250"},"notice":"GroundRules: Original legal text. Not legal advice."}