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11-88-60
Section 11-88-60 Fixing of amount of assessment by board; assessment to constitute lien
on property against which levied; reduction or abatement of final assessment by board generally.
At such meeting or any adjournment thereof, the board shall proceed by resolution to fix the
amount of the assessment against each lot or tract of land described and included in the said
assessment roll, and all such assessments, from the date of such order or resolution, shall
be and constitute a lien on the respective lots or parcels of land upon which they are levied
superior to all other liens, except those of the state and county for taxes. The board shall
have no power to reduce or abate an assessment made for an improvement after such assessment
shall have been made final, unless an appeal shall have been taken from such assessment within
the time prescribed by law, except as provided in Section 11-88-62, but this provision
shall not affect the power of the board to split an assessment between two...
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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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9-16-129
Section 9-16-129 Property subject to lien; statement by director; amount; priority.
(a) Within six months after the completion of projects to restore, reclaim, abate, control
or prevent adverse effects of past coal mining practices on privately owned land, the director
shall itemize the moneys so expended and may file a statement thereof in the probate judge's
office of the county in which the land lies together with a notarized appraisal by a qualified
independent appraiser of the value of the land before the restoration, reclamation, abatement,
control or prevention of adverse effects of past coal mining practices if the moneys so expended
shall result in a significant increase in property value. Such statement shall constitute
a lien upon the said land. The lien shall not exceed the amount determined by the appraisal
to be the increase in the market value of the land as a result of the restoration, reclamation,
abatement, control or prevention of the adverse effects of past coal...
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11-88-78
Section 11-88-78 Issuance of execution on appeal bond and sale of property assessed
when final judgment entered in favor of authority. In the event the final judgment is entered
in favor of the authority, execution may be issued thereon against the principal and sureties
on the appeal bond, unless the amount of the judgment is paid within 30 days from the date
of such judgment, and the court shall, by further order, direct that the property assessed
be sold to satisfy such judgment. Nothing contained in this article shall operate to release
or discharge the lien on such property, unless the assessment is fully paid. (Acts 1973, No.
826, p. 1293, §39.)...
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15-13-156
Section 15-13-156 Filing of lien in default cases - Release. (a) Clerks of all courts
of the state and its subdivisions may file the "lien and affidavit" form in the
probate court of the county where the property is located immediately after a final forfeiture
is ordered by any court of the State of Alabama or its subdivisions. The probate court shall
file and record it in its real property recordings and there shall be no charge to the city
or state assessed or collected. (b) In all final forfeiture cases of property bail, where
the judgment has been satisfied by the sureties or the court has set aside the final forfeiture
and the sureties liability has been discharged by law, the clerk of the court shall see that
any "lien and affidavit" form previously filed is so cancelled. The clerk may cancel
it by issuing a cancellation of the lien. The cancellation shall be in writing and filed and
recorded by the judge of probate of the county where the property is located. The probate
court...
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11-53B-9
Section 11-53B-9 Sale of property upon default. (a) Any property owner, notwithstanding
his or her default, may pay the assessment lien with interest and all costs if tendered before
a sale of the property. (b) The cost of any notice and sale resulting from a default on paying
an assessment shall constitute a charge against the property to be sold and shall be retained
out of the proceeds of the sale. (c) The officer making the sale shall execute a deed to the
purchaser, which shall convey all the rights, title, and interest which the party against
whose property the assessment was made had or held in the property at the date of making the
assessment or on the date of making the sale. Any surplus arising from the sale shall be paid
to the city or municipal treasurer to be kept as a separate fund by the treasurer for the
owner upon the responsibility of his or her official bond. The municipality may, by its agents,
purchase real estate sold as provided under this chapter and, in the...
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40-10-181
Section 40-10-181 Definitions. For purposes of this article, the following terms shall
have the following meanings: (1) TAX COLLECTING OFFICIAL. The elected or appointed person
responsible for collecting ad valorem taxes in a county. (2) TAX LIEN. The perpetual first
priority lien provided by Section 40-1-3 against any parcel of real property representing
taxes assessed and levied against the property, together with interest, penalties, fees, and
costs applicable by law to the taxes. (3) TAX LIEN AUCTION. The public sale of all tax liens
advertised under Section 40-10-182 and held no earlier than March 1 or later than June
15 of the current ad valorem tax year where the awarding of the tax lien certificate is based
on the lowest interest rate bid on a tax lien. (4) TAX LIEN SALE. The sale of an unsold tax
lien by private sale between a tax collecting official and the purchaser of a tax lien under
Section 40-10-199. (5) UNIFORM PARCEL NUMBER. The unique parcel identification number...
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45-8-240.31
Section 45-8-240.31 Delinquent taxes statement; list of delinquent properties; newspaper
notice; trial and decree of sale; fees; reports. (a) After the first day of January, the Tax
Collector of Calhoun County shall mail a statement to all delinquent taxpayers addressed to
the party in whose name the property was assessed, showing a brief description of the property,
and the amount of taxes, fees, and cost due. It shall be the duty of such party to pay the
taxes and fees assessed and charged against the property. The failure to comply with the requirement
of this section, or the failure to receive the statement shall not invalidate a sale
of the property for taxes, nor invalidate the title of any property sold for taxes. (b)(1)
Within the time allowed by law, it shall be the duty of the tax collector to furnish the judge
of probate a list of all property on which the entire amount of taxes have not been paid,
which list shall show the name of the person to whom the property was...
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11-51-44
Section 11-51-44 Lien for taxes. Such municipalities shall have a lien from, on, and
after October 1 of such municipal tax year upon each and every piece and parcel of property,
real and personal, for the payment of municipal taxes for that tax year which may be assessed
against the owners or upon such property for the use of such municipalities, which lien shall
have priority over all other liens, except for state and county taxes, and this lien shall
exist as to all land bid in by the state at tax sales for the annual tax thereafter assessed
on the value of the property so purchased in the event of the tax title failing. (Acts 1931,
No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §702.)...
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11-81-246
Section 11-81-246 Assessment lien; enforcement. (a) An assessment under this article
and any interest or penalties on the assessment: (1) Is a lien against the real property on
which the assessment is imposed from the date on which the notice of contractual assessment
is recorded. (2) Subject to the requirement in Section 11-81-245(a)(1) to obtain and
record in the proper recording office an executed consent and subordination agreement from
existing mortgagees and other lienholders, has the same priority status as a lien for any
other ad valorem or non-ad valorem tax. (3) Is a lien that runs with the real property, and
the portion of the assessment under the assessment contract that has not yet become due is
not eliminated by foreclosure of a property tax lien. (b) The assessment lien may be enforced
by the local government in the same manner that an ad valorem or non-ad valorem tax lien against
real property may be enforced by the local government with all redemption rights provided...
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