Alabama § 45-42-243.02 Taxes as Lien to Property

Alabama Statutes

§ 45-42-243.02 — Taxes as Lien to Property

Alabama § 45-42-243.02

JurisdictionAlabama

Title 45Local Laws

Ch. 42Limestone County

Art. 24Taxation

Part 4Tax, Sales, and Use

Subpart 11957 Tax

This text of Alabama § 45-42-243.02 (Taxes as Lien to Property) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 45-42-243.02 (2026).

Text

All taxes imposed by this part, together with such interest and penalties as may be imposed herein, shall be a lien upon the property of any person, firm, or corporation due to pay such taxes under this part, and all of the provisions of the revenue laws of the State of Alabama applying to, or with reference to, the enforcement of liens for license taxes due the State of Alabama shall apply fully to the collection of the taxes imposed by this part, and the State Department of Revenue, for the use and benefit of Limestone County, shall collect or enforce such taxes in the manner and form therein provided, and as further provided in Section 45–42–243.03.

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All taxes imposed by this part, together with such interest and penalties as may be imposed herein, shall be a lien upon the property of any person, firm, or corporation due to pay such taxes under this part, and all of the provisions of the revenue laws of the State of Alabama applying to, or with reference to, the enforcement of liens for license taxes due the State of Alabama shall apply fully to the collection of the taxes imposed by this part, and the State Department of Revenue, for the use and benefit of Limestone County, shall collect or enforce such taxes in the manner and form therein provided, and as further provided in Section 45–42–243.03.