Ala. Code § 45-37-249.06
Current through the 2024 Regular Session.
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.
Ala. Code § 45-37-249.06 (1975)