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Ala. Code § 40-1-3

Lien for Taxes - Date of Lien.

Applied in 1 court decision — leading case 472 F. Supp. 60 - Alabama Great Southern Railroad v. Eagerton (1979)

Most recently applied in 472 F. Supp. 60 - Alabama Great Southern Railroad v. Eagerton (June 1979)

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §884; Acts 1953, No. 692, p. 944; Act 99-665, 2nd Sp

From and after October 1 of each year, when property becomes assessable the state shall have a lien upon each and every piece or parcel of property owned by any taxpayer for the payment of all taxes which may be assessed against him and upon each piece and parcel of property real or personal assessed to owner unknown, which lien shall continue until such taxes are paid, and the county shall have a like lien thereon for the payment of the taxes which may be assessed by it; and, if such property is within the limits of a municipal corporation, such municipal corporation shall have a like lien thereon for the payment of the taxes which may be assessed by it. These liens shall be superior to all other liens and shall exist in the order named, and each of such liens may be enforced and foreclosed by sale for taxes as provided in this title, or as other liens upon property are enforced, except as otherwise provided by laws.

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