Alabama Statutes
§ 11-51-96 — Lien for License Taxes
Alabama·Title 11 Counties and Municipal Corporations·Ch. 51 Taxation·Art. 2 License Taxes·Div. 1 General Provisions
On all property, both real and personal, used in any exhibition, trade, business, vocation, occupation, or profession for which a license is or may be required, municipal corporations shall have a lien for such license, which lien shall attach as of the date the license is due and shall be superior to all other liens, except the lien of the state, county, and municipal corporations for taxes and the lien of the state and county for licenses. Such lien may be enforced by attachment.
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Related
City of Mobile v. J. Preston's, Inc.
683 F. Supp. 246 (S.D. Alabama, 1988)
Legislative History
(Acts 1919, No. 113, p. 97; Code 1923, §2172; Code 1940, T. 37, §759.)
Nearby Sections
15
§ 11-1-1
Number and Names of Counties§ 11-1-2
County Declared a Body Corporate