§ 11-88-60 — Fixing of Amount of Assessment by Board; Assessment to Constitute Lien on Property Against Which Levied; Reduction or Abatement of Final Assessment by Board Generally

Alabama § 11-88-60

• Jurisdiction: Alabama
• Title 11: Counties and Municipal Corporations
• Ch. 88: Water, Sewer and Fire Protection Authorities
• Art. 2: Construction of Sewage Treatment or Disposal Plants, Etc., in Resort Areas by Authorities

Text

At such meeting or any adjournment thereof, the board shall proceed by resolution to fix the amount of the assessment against each lot or tract of land described and included in the said assessment roll, and all such assessments, from the date of such order or resolution, shall be and constitute a lien on the respective lots or parcels of land upon which they are levied superior to all other liens, except those of the state and county for taxes.
The board shall have no power to reduce or abate an assessment made for an improvement after such assessment shall have been made final, unless an appeal shall have been taken from such assessment within the time prescribed by law, except as provided in Section 11-88-62, but this provision shall not affect the power of the board to split an assessment between two or more parties as provided by law.

Legislative History

(Acts 1973, No. 826, p. 1293, §22.)