§ 45-56-242.25 — Taxes Levied as Debt to County; Collected by Civil Suit

Alabama § 45-56-242.25

• Jurisdiction: Alabama
• Title 45: Local Laws
• Ch. 56: Randolph County
• Art. 24: Taxation
• Part 3: Tax, Sales, and Use
• Subpart 2: 2015 Tax

Text

The taxes authorized to be levied pursuant to this subpart shall constitute a debt due the county and may be collected by civil suit, in addition to all other methods provided by law and in this subpart. The taxes, together with any interest and penalties with respect thereto, shall constitute and be secured by a lien upon the property of any person from whom the taxes are due or who is required to collect the taxes. All the provisions of the revenue laws of the state which apply to the enforcement of liens for license taxes due the state shall apply fully to the collection of the taxes herein authorized to be levied. The governing body of the county, the state Department of Revenue, or private collection agency, as determined by the governing body, shall collect the taxes and enforce this subpart, and the governing body of the county or any private collection agency collecting the taxes shall have and exercise all rights and remedies that the state Department of Revenue would have if the taxes herein authorized were being administered, enforced, and collected by the state Department of Revenue. The governing body of the county, the state Department of Revenue, or private collection agency may employ special counsel as it deems necessary from time to time to enforce collection of the taxes levied pursuant to this subpart and otherwise to enforce this subpart, including the institution, prosecution, and defense of any litigation involving this subpart. The governing body, the state Department of Revenue, or private collection agency shall pay special counsel fees as it deems necessary and proper from the proceeds of the tax collected by it hereunder.

Legislative History

(Act 2015–74, p. 269, § 8.)