Alabama Statutes

§ 11-88-65 — Enforcement of Lien on Property for State, County, Etc., Taxes Not to Discharge or Affect Lien of Authority for Assessment; Duration of Liens

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
The enforcement by the state, county, city, or town of its lien for taxes on any lot upon which has been levied an assessment for any improvement shall not operate to discharge or in any manner affect the lien of the authority for the assessment, but any purchaser at any tax sale by the state, county, city, or town of any lots or parcels of land upon which an assessment has been levied shall take them subject to such assessment. All liens for improvements shall continue until they are paid or extinguished or until the expiration of 20 years from the date of default in payment of the assessment or from the date when there was a due recognition of the indebtedness after default, after which time the enforcement of the lien shall be barred and the indebtedness conclusively presumed to have be

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Alabama § 11-88-65 (Enforcement of Lien on Property for State, County, Etc., Taxes Not to Discharge or Affect Lien of Authority for Assessment; Duration of Liens) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

(Acts 1973, No. 826, p. 1293, §26.)

Nearby Sections

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