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Ala. Code § 11-50-88

Effect of Enforcement of Tax Liens Upon Property Upon Assessment Liens.

(Acts 1923, No. 165, p. 134; Code 1923, §2101; Code 1940, T. 37, §626.)

The enforcement by the state, county, city, or town of its lien for taxes on any lot or parcel of land upon which has been levied an assessment under the provisions of this division shall not operate to discharge or in any manner affect the lien of the municipality for said assessment, but the purchaser at a tax sale by the state, county, city, or town of any lots or parcels of land upon which an assessment has been levied shall take the same subject to such assessment.

Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.