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35-8A-316
Section 35-8A-316 Lien for assessments. (a) The association has a lien on a unit for
any assessment and any other moneys due the association for special assessments or services
or charges, such as water or repairs, levied against that unit or fines imposed against its
unit owner from the time the assessment or fine becomes due. The association's lien may be
foreclosed in like manner as a mortgage on real estate provided the declaration is in conformity
with Article 1A of Chapter 10 of this title and subject to the rights under Article 14A of
Chapter 5 of Title 6. The association shall send reasonable advance notice of its proposed
action to the unit owner and all lienholders of record of the unit. Unless the declaration
otherwise provides, fees, charges, late charges, fines, and interest charged pursuant to Section
35-8A-302(a)(10), (11), and (12) are enforceable as assessments under this section.
If an assessment is payable in installments, the full amount of the assessment is a lien...
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36-19-15
Section 36-19-15 Lien for expenses of repair, etc., paid by Fire Marshal. The expense
so paid by the Fire Marshal shall be a lien on the property, including the real estate on
which the property is located. Such lien shall be superior and prior to all other liens on
such property except the lien for taxes assessed and due the state, county and municipality
wherein said property is located and vendor's lien, and the Fire Marshal shall institute legal
proceedings within 30 days after such payment to enforce said lien in any court of record,
and the Fire Marshal may enjoin one or more parties occupying the same or different premises
in the same action. In order to make the lien against said property valid and binding, the
Fire Marshal, his deputies or assistants shall immediately upon serving the order provided
in this article upon any party or parties file a copy of said order in the probate judge's
office of the county wherein said property is located and cause the same to be...
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37-6-23
Section 37-6-23 Liens. Any mortgage, deed of trust or other instrument executed by a
cooperative or foreign corporation transacting business in this state pursuant to this chapter,
which, by its terms, creates a lien upon real and personal property then owned or after acquired
and which is recorded as a mortgage of real property in any county in which such property
is located or is to be located, shall have the same force and effect as if the mortgage, deed
of trust or other instrument were also recorded or filed in the proper office in such county
as a mortgage of personal property. Recordation of any such mortgage, deed of trust or other
instrument shall cause the lien thereof to attach to all after acquired property of the mortgagor
of the nature therein described as being mortgaged or pledged thereby, immediately upon the
acquisition of such property by the mortgagor, and such lien shall be superior to all claims
of creditors of the mortgagor and purchasers of such property and to...
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40-3-20
Section 40-3-20 Publication of notice of valuation of property. Immediately upon the
completion of the work of reviewing and adjusting assessed valuation under the provisions
of this chapter, the assessing official shall give notice by publication once a week for two
consecutive weeks in a newspaper published in the county. If no newspaper is published in
the county, the notices shall be posted in three public places in each precinct of the county.
The notices shall state that the assessed valuations of all property listed for taxation have
been fixed as provided by law, that the tax return lists showing the assessed valuations are
in his or her office and open for public inspection, that the board of equalization will sit
at the courthouse of the county on the date specified by the Department of Revenue to consider
any protests that may be filed by any taxpayer as herein provided, and that any taxpayer,
who is not satisfied with the valuations of his or her property as fixed and...
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40-7-23
Section 40-7-23 Assessment of escaped taxes; avoidance of penalty; notice and collection.
(a) Whenever the tax assessor, county revenue commissioner, or other assessing official shall
discover that any property, including any improvements on real estate assessed as vacant property,
has escaped taxation in any assessment within five years next preceding the current year,
he shall list, return, and value said property for assessment for the years during which same
has escaped taxation and shall also endorse on such returns the year or years for which the
property has escaped taxation and, except as provided in subsection (b) hereinafter, the accrual
of a penalty of 10 percent of the taxes assessed thereon for each year. (b) Any taxpayer who
escaped assessment of tangible personal property for taxable years ending on or before September
30, 1988 shall not have accrued to his account the 10 percent penalty, provided: (1) He files
a proper tax return and assesses such property not later...
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45-2-261.09
Section 45-2-261.09 Assessment of uniform zoning fee. The county commission may levy
upon the owner of any real property located within any planning district in which a majority
of the qualified electors have voted in the affirmative in an election described in Section
45-2-261.07, a uniform zoning fee not in excess of ten dollars ($10) per parcel of real property
per year. Upon the levy the Tax Assessor of Baldwin County shall assess the uniform zoning
fee on the real property subject to the uniform zoning fee within the planning district. The
assessment shall be collected by the Tax Collector of Baldwin County on annual ad valorem
tax bills and non-payment of the assessment shall constitute a lien on the assessed property.
The uniform zoning fee shall not be assessed for more than two years. The Tax Collector of
Baldwin County shall collect the fee and the proceeds therefrom shall be deposited in the
General Fund of Baldwin County to be expended exclusively for the purpose of...
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34-3-61
Section 34-3-61 Liens. (a) Attorneys-at-law shall have a lien on all papers and money
of their clients in their possession for services rendered to them, in reference thereto,
and may retain such papers until the claims are satisfied, and may apply such money to the
satisfaction of the claims. (b) Upon actions and judgments for money, they shall have a lien
superior to all liens but tax liens, and no person shall be at liberty to satisfy the action
or judgment, until the lien or claim of the attorney for his or her fees is fully satisfied;
and attorneys-at-law shall have the same right and power over action or judgment to enforce
their liens as their clients had or may have for the amount due thereon to them. (c) Upon
all actions for the recovery of real or personal property, and upon all judgments for the
recovery of the same, attorneys-at-law shall have a lien on the property recovered, for their
fees, superior to all liens but liens for taxes, which may be enforced by the...
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35-8-15
Section 35-8-15 Taxes, special assessments, etc. All property taxes, special assessments,
and other charges imposed by any taxing authority shall be separately assessed against and
collected on each unit as a single parcel, and not on the condominium property as a whole.
Such taxes, assessments, and charges shall constitute a lien only upon the unit and upon no
other portion of the condominium property. All laws authorizing exemptions or deductions from
taxation shall be applicable to each individual unit to the same extent they are applicable
to other property. The total of the assessments for tax purposes against the aggregate of
all units constituting the condominium property shall not exceed the assessment which would
otherwise have been made against such condominium property as a single parcel had it not been
submitted to this chapter. (Acts 1964, 1st Ex. Sess., No. 206, p. 266, §22; Acts 1973, No.
1059, p. 1732, §15.)...
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9-13-184
Section 9-13-184 Participation by county commissions in fire protection program of State
Forestry Commission - Assessments against owners of forestlands for costs - Time and manner
of payment; reports to tax assessors; lien on property for payment. Any assessment fixed as
provided in Section 9-13-183 shall be payable at the same time and in the same manner
as county taxes, and the owner of the forestlands, as defined in this division, in those counties
becoming subject to the provisions of this division shall make report of same to the tax assessor
of the county at the time fixed by law for making return of other property of such property
owner. Assessments made pursuant to this division shall constitute a lien on the property
against which they are assessed and, in case of default in the payment of such assessments,
the land may be sold in the same manner and under the same conditions that lands are sold
for the satisfaction of liens for county taxes. (Acts 1955, No. 552, p. 1208,...
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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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