40-5-12
Section 40-5-12 Payments by purchasers, lien holders or mortgagees of real estate. A purchaser,
lien holder, or mortgagee of real estate or personal property included in an assessment with
other real estate or personal property of the person to whom the real estate or personal property
was assessed or subject to the lien of taxes upon other real estate or personal property shall
not be required to pay the entire amount of taxes due by the person or corporation to whom
such real estate or personal property purchased or on which a lien or mortgage is held is
assessed, but may discharge the tax lien against such real estate or personal property purchased
or on which a lien or mortgage is held by paying to the tax collector of the county in which
such taxes are due and payable the actual amount of taxes due on such real estate or personal
property purchased or in which a lien or mortgage is held based on the taxable value of such
purchased or encumbered property as assessed for taxation by...
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45-2-243.52
Section 45-2-243.52 Assessment book for county improvements. Such list shall be entered in
a well-bound book or loose-leaf book firmly bound, prepared for that purpose, and shall contain
appropriate columns in which payments may be credited and the lien of the assessment satisfied
by the tax collector of the county. The book shall be known as the "assessment book for
county improvements" and shall be a public record. No error or mistake in regard to the
name of the owner shall be held to invalidate any assessment, and it shall be sufficient if
the name of the person in whose name such property was last assessed for taxes for state taxation
is shown in the book. (Act 84-524, p. 1143, §3.)...
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45-41-72.02
Section 45-41-72.02 Assessment bank. The list shall be entered in a well-bound book or loose-leaf
book firmly bound, prepared for that purpose, and shall contain appropriate columns in which
payments may be credited and the lien of the assessment satisfied by the tax collector of
the county. The book shall be known as the assessment book for county improvements and shall
be a public record. No error or mistake in regard to the name of the owner shall be held to
invalidate any assessment, and it shall be sufficient if the name of the person in whose name
the property was last assessed for taxes for state taxation is shown in the book. (Act 92-478,
p. 952, §3.)...
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11-48-55
Section 11-48-55 Extension of redemption period. The fixed two year period of redemption allowed
by Section 11-48-54 for the redemption of any property heretofore or hereafter sold for the
satisfaction of any assessment lien may be extended to a date 60 days after the date of the
certificate of warning to redeem provided for in Section 11-48-56, but in no event for a longer
period than six years from the date of such sale. (Acts 1939, No. 204, p. 354; Code 1940,
T. 37, §563.)...
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11-50-88
Section 11-50-88 Effect of enforcement of tax liens upon property upon assessment liens. The
enforcement by the state, county, city, or town of its lien for taxes on any lot or parcel
of land upon which has been levied an assessment under the provisions of this division shall
not operate to discharge or in any manner affect the lien of the municipality for said assessment,
but the purchaser at a 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 the same subject to such assessment.
(Acts 1923, No. 165, p. 134; Code 1923, §2101; Code 1940, T. 37, §626.)...
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11-51-21
Section 11-51-21 Certification to circuit court of unpaid assessments for improvements and
collection thereof from proceeds of sale; effect of sales upon tax and assessment liens. If
any assessment for street improvements or otherwise are due and unpaid, the amounts assessed
against such property may also be certified by the city or town clerk to the register or clerk
of the circuit court and may be collected out of the proceeds of the sale of such property
as in the case of taxes, but no sale of property by the city or town for taxes shall relieve
the property of the lien for assessments due the city or town, and no sale for assessments
shall relieve the property of the lien for taxes due the city or town unless the same shall
have been paid. (Code 1907, §1323; Code 1923, §2138; Code 1940, T. 37, §684.)...
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11-54B-48
Section 11-54B-48 Collection of special assessment. (a) The self-help business improvement
district ordinance adopted by the municipality pursuant to Section 11-54B-46 shall provide
that the special assessment levied on the owners of the real property located within the geographical
area of the district shall be collected by the district management corporation, by the offices
of the municipal revenue department, or by the offices of the revenue commissioner, who may
be compensated for the service. Except in the case of an assessment against a designated class
of business, the ordinance shall also provide that the amount of any outstanding special assessment
levied on a parcel of real property, together with any accrued interest and penalties, shall
constitute a lien on the property. The lien shall take precedence over all other liens, whether
created prior or subsequent to the date of the special assessment, except a lien for any of
the following: (1) State, county, or municipal taxes....
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11-88-54
Section 11-88-54 Entry of list in assessment book of improvements; contents and status thereof.
Such list shall be entered in a well bound book or loose leaf book firmly bound, prepared
for that purpose, and shall contain appropriate columns in which payments may be credited
and the lien of the assessment satisfied by the proper officers of the authority. The said
book shall be known as the "Assessment Book of Improvements" and shall be a public
record and no error or mistake in regard to the name of the owner shall be held to invalidate
any assessment. It shall be sufficient if the name of the person in whose name such property
was last assessed for taxes for state taxation is shown in the said book. (Acts 1973, No.
826, p. 1293, §15.)...
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35-11-191
Section 35-11-191 Enforcement of lien. If the charges when due are not paid within 10 days
after demand therefor, such keeper, owner, or proprietor is authorized, on giving 10 days'
notice of the time and place of such sale, by advertisement in some newspaper published in
the county in which the stable is located, once a week for three successive weeks, or, if
there be no such paper, by posting the notice in three conspicuous places in the county, to
sell the stock for the payment of the charges and expenses of keeping and of the sale; and
the balance, if any there be, he shall pay over to the owner. (Code 1876, §3495; Code 1886,
§3090; Code 1896, §2775; Code 1907, §4807; Code 1923, §8891; Code 1940, T. 33, §36.)...

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35-11-228
Section 35-11-228 Liens stand on equal footing; exception; distribution of proceeds. All liens
arising under this division, except in favor of the original contractor, shall stand on an
equal footing, and be first paid out of the proceeds of the sale of the property, or money
collected from the owner or proprietor; and if such proceeds and money are insufficient to
satisfy such liens in full, the same shall be distributed pro rata among the holders thereof;
but no person shall be entitled to participate in such distribution until he has obtained
judgment establishing his lien. (Code 1876, §3461; Code 1886, §3040; Code 1896, §2745;
Code 1907, §4776; Code 1923, §8854; Code 1940, T. 33, §58.)...
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