§ 6-6-207 — Assessment of tax when permanent injunction issues; collection; continuing liability for other penalties

Whenever a permanent injunction issues against any person for
maintaining a nuisance or against the owner or agent of any
building kept or used for the purposes prohibited by this
article, there shall be assessed against the building and the
ground upon which it is located and against the person or
persons maintaining the nuisance, and the owner or agent of the
premises, a tax of three hundred dollars ($300.00). The
assessment of the tax shall be made by the assessor of the
county in which the nuisance exists and shall be made within
three (3) months from the date of granting of the permanent
injunction. If the assessor fails or neglects to make the
assessment, it shall be made by the sheriff of the county and a
return of the assessment shall be made to the county treasurer.
The tax may be enforced and collected in the manner prescribed
for the collection of taxes under the general revenue laws and
shall be a perpetual lien upon all property, both personal and
real used for the purpose of maintaining the nuisance. The
payment of the tax does not relieve the person or building from
any other penalties provided by law and when collected shall be
applied and distributed in the manner prescribed by law for the
application and distribution of monies arising from the
collection of fines and penalties in criminal cases.