Ala. Code § 45-44A-41.06
At the time fixed for receiving and considering the report, the city council shall hear the same, together with any objections which may be raised by any property owners liable to be assessed for the work if abating the nuisance and thereupon make such notifications in the report as they deem necessary, after which by motion or resolution the report shall be confirmed. The amounts of the cost for abating the nuisance in front of or upon the various parcels of land mentioned in the report shall constitute special assessments against the respective parcel of land and as thus made and confirmed shall constitute a lien on the property for the amount of such assessments, respectively. After confirmation of the report, a copy shall be turned over to the appropriate officials or employees of such county who are charged with the collection of taxes or assessments, whereupon it shall be the duty of the official or employee to add the amounts of the respective assessments to the next regular bills for taxes levied against the respective lots and parcels of land for municipal purposes, and thereafter the amounts shall be collected at the same time and in the same manner as ordinary county taxes are collected, and shall be subject to the same penalties and the same procedures under foreclosure and sale in case of delinquency as provided for ordinary county taxes.
Ala. Code § 45-44A-41.06 (1975)