40-12-253
in any tax return as of October 1. All motor vehicles shall be assessed and the taxes shall
be collected on the motor vehicles as herein provided. The foregoing notwithstanding, any
machinery or equipment including, but not limited to, cement mixers, wrecker rigs, and box-type
bodies which may be added to a motor vehicle after it leaves the original manufacturer and
may be moved from one motor vehicle to another shall be separately valued and assessed with
the tax assessing official as personal property. (i) In addition to the refunds provided
for in subsection (d), refunds shall be granted for ad valorem taxes on motor vehicles for
monies collected in error, as provided in Section 40-7-9.1, or upon evidence of valuation
change or adjustment by the county board of equalization. (j) All millage rate levies and
changes affecting ad valorem taxes on motor vehicles shall become effective on the January
1 following the levy or rate change. (k) The Department of Revenue may promulgate...
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11-40-34
Section 11-40-34 Assessment of costs. The municipality may assess the costs authorized herein
against any lot or lots, parcel or parcels of land purchased by the State of Alabama at any
sale for the nonpayment of taxes, and where the assessment is made against the lot or lots,
parcel or parcels of land, a subsequent redemption thereof by any person authorized to redeem,
or sale thereof by the state, shall not operate to discharge, or in any manner affect the
lien of the municipality for the assessment, but any redemptioner or purchaser at any sale
by the state of any lot or lots, parcel or parcels of land upon which an assessment has been
levied, whether prior to or subsequent to a sale to the state for the nonpayment of taxes,
shall take the same subject to the assessment. The assessment shall then be added to the tax
bill of the property, collected as a tax, and remitted to the municipality. (Acts 1989, No.
89-376, §5; Act 99-702, 2nd Sp. Sess., p. 216, §1.)...
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45-2-243.51
Section 45-2-243.51 List of assessed property owners. When any assessment is made pursuant
to this subpart, the chairman of the county commission shall cause to be prepared a roll or
list showing the names of the property owners so assessed and opposite each name a description
of the lot or parcel of land assessed for such repairs, maintenance, and improvements to such
owner or owners and the amount assessed against each lot or parcel of land. (Act 84-524, p.
1143, §2.)...
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11-53B-6
Section 11-53B-6 Assessment of costs. The municipality shall have the power to assess the costs
authorized herein against any lot or lots, parcel or parcels of land purchased by the State
of Alabama at any sale for the nonpayment of taxes, and where such an assessment is made against
the lot or lots, parcel or parcels of land, a subsequent redemption thereof by any person
authorized to redeem, or sale thereof by the state, shall not operate or discharge, or in
any manner affect the lien of the city for the assessment, but any redemptioner or purchaser
at any sale by the state of any lot or lots, parcel or parcels of land upon which an assessment
has been levied, whether prior to or subsequent to a sale by the state for the nonpayment
of taxes, shall take the same subject to the assessment. (Act 2002-522, p. 1355, §6.)...

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11-67-124
Section 11-67-124 Effect of redemption or sale. Where an assessment is made against a lot or
lots or parcel or parcels of land, a subsequent redemption by a person authorized to redeem,
or sale by the state, shall not operate to discharge, or in any manner affect the lien of
the municipality for the assessment, but a redemptioner or purchaser at a sale by the state
of any lot or lots or parcel or parcels of land upon which an assessment has been levied,
whether prior to or subsequent to a sale to the state for the nonpayment of taxes, shall take
the same subject to the assessment. (Act 2012-366, p. 915, §5.)...
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11-67-94
Section 11-67-94 Effect of redemption or sale. Where an assessment is made against a lot or
lots or parcel or parcels of land, a subsequent redemption by a person authorized to redeem,
or sale by the state, shall not operate to discharge, or in any manner affect the lien of
the municipality for the assessment, but a redemptioner or purchaser at a sale by the state
of any lot or lots, parcel or parcels of land upon which an assessment has been levied, whether
prior to or subsequent to a sale to the state for the nonpayment of taxes, shall take the
same subject to the assessment. (Act 2012-440, p. 1241, §5.)...
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45-20-172.55
Section 45-20-172.55 Assessment of costs; sale and redemption of lots. The city shall have
the power to assess the costs authorized herein against any lot or lots, parcel or parcels
of land purchased by the State of Alabama at any sale for nonpayment of taxes, and where any
assessment is made against the lot or lots, parcel or parcels of the land, a subsequent redemption
thereof by any person authorized to redeem, or sale thereof by the state, shall not operate
to discharge, or in any manner affect the lien of the city for the assessment, but any redemptioner
or purchaser at any sale by the state of any lot or lots, parcel or parcels of land upon which
an assessment has been levied, whether prior to or subsequent to sale to the state for the
nonpayment of taxes, shall take the same subject to the assessment. The assessment shall then
be added to the tax bill of the property, collected as a tax, and remitted to the city. (Act
94-540, p. 991, Art. III, §5.)...
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45-3-171.24
Section 45-3-171.24 Assessment of costs; sale and redemption of lots. The city shall have the
power to assess the costs authorized herein against any lot or lots, parcel or parcels of
land purchased by the State of Alabama at any sale for nonpayment of taxes, and where any
assessment is made against the lot or lots, parcel or parcels of the land, a subsequent redemption
thereof by any person authorized to redeem, or sale thereof by the state, shall not operate
to discharge, or in any manner affect the lien of the city for the assessment, but any redemptioner
or purchaser at any sale by the state of any lot or lots, parcel or parcels of land upon which
an assessment has been levied, whether prior to or subsequent to sale to the state for the
nonpayment of taxes, shall take the same subject to the assessment. The assessment shall then
be added to the tax bill of the property, collected as a tax, and remitted to the city. (Act
97-886, 1st Sp. Sess., p. 242, Art. III, §5; Act 97-929, p....
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45-37A-251.54
Section 45-37A-251.54 Assessment of costs; sale and redemption of lots. The city shall have
the power to assess the costs authorized in this subpart against any lot or lots, parcel,
or parcels of land purchased by the State of Alabama at any sale for nonpayment of taxes,
and where any assessment is made against the lot or lots, parcel, or parcels of the land,
a subsequent redemption thereof by any person authorized to redeem, or sale thereof by the
state, shall not operate to discharge, or in any manner affect the lien of the city for the
assessment, but any redemptioner or purchaser at any sale by the state of any lot or lots,
parcel, or parcels of land upon which an assessment has been levied, whether prior to or subsequent
to sale to the state for the nonpayment of taxes, shall take the same subject to the assessment.
The assessment shall then be added to the tax bill of the property, collected as a tax, and
remitted to the city. (Act 95-574, p. 1204, Art. III, §5.)...
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45-42A-24.04
Section 45-42A-24.04 Weed lien. When a weed lien is made against a lot or lots or parcel or
parcels of land, a subsequent redemption thereof by a person authorized to redeem, or sale
thereof by the state, shall not operate to discharge, or in any manner affect the weed lien
of the city, but a redemptioner or purchaser at a sale by the state of any lot or lots, parcel
or parcels of land upon which a weed lien has been made, whether prior to or subsequent to
a sale to the state for the nonpayment of taxes, shall take the same subject to the weed lien.
(Act 2015-35, p. 130, § 5.)...
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