Ala. Code § 45-6-246.04 (1975) -

Cite as:Ala. Code § 45-6-246.04 (1975)
Currency:Current through the 2019 Regular and Special Sessions
 
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The tax authorized by this part, if levied, shall constitute a debt due the county. The tax, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. The county shall collect the tax, enforce this part, and have and exercise all rights and remedies otherwise currently applicable or which may be...

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