Alabama Statutes
§ 11-53A-26 — Authority to Assess Against Property Sold to State for Nonpayment of Taxes; Effect of Subsequent Redemption or Sale by State on Lien
Alabama·Title 11 Counties and Municipal Corporations·Ch. 53A Demolition of Unsafe Structures·Art. 2 Demolition of Unsafe Structures in Certain Class 4 Municipalities
The city shall have the power to assess the costs authorized by this article against any lot or lots or parcel or parcels of land purchased by the State of Alabama at any sale for the nonpayment of taxes. When an assessment has been made against a lot or lots or parcel or parcels of land, a subsequent redemption thereof by any person authorized to redeem, or sale thereof by the state, shall not operate to discharge, or in any manner affect the lien of the city for assessment, but any redemptioner or purchaser at any sale by the state of any lot or lots or parcel or parcels of land upon which an assessment has been levied, whether prior to or subsequent to a sale to the state for the nonpayment of taxes, shall take the same subject to the assessment.
Free access — add to your briefcase to read the full text and ask questions with AI
Alabama § 11-53A-26 (Authority to Assess Against Property Sold to State for Nonpayment of Taxes; Effect of Subsequent Redemption or Sale by State on Lien) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(Acts 1993, No. 93-307, p. 456, §7.)
Nearby Sections
15
§ 11-1-1
Number and Names of Counties§ 11-1-2
County Declared a Body Corporate