40-5-46
Section 40-5-46 Lien of tax collector. When any tax collector fails to collect any taxes and
the same are charged against him on settlement with the state or county, the collector shall
be subrogated to the lien of the state and shall have a lien upon the real and personal property
of the person, firm, or corporation against whom such taxes were assessed, if same were properly
assessed against such person, firm, or corporation, for repayment to him of such money, which
lien may be enforced in favor of such tax collector in the same manner that the liens for
taxes in favor of the state and county may be enforced, at any time within 12 months after
same are charged against such tax collector. The owner, his heirs, or personal representatives,
or any person having an interest therein or in any part thereof, legal or equitable, in severalty
or as tenant in common, including a judgment creditor, mortgagee, or other creditor having
a lien thereon, or on any part thereof, shall have the same...
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9-9-75
Section 9-9-75 Establishment of subdistricts - Procedure. (a) The establishment of a subdistrict
shall be undertaken only upon the initiative of one or more of the land owners concerned.
Such land owners shall file with the chairman, for which a fee of $1.00 shall be charged,
a petition signed by three fourths of the land owners who own, control or operate all of the
land involved. Said petition shall state the approximate boundaries of the proposed subdistrict,
that the purpose of this article will be served by the drainage of such land or by the control
of such surface waters and the name and last known address of each owner of land within the
proposed subdistrict. (b) When said petition has been filed, the chairman shall set a date
for a hearing before him on said petition, not less than 10 nor more than 30 days after the
date on which the petition is filed, and all owners of land within the proposed subdistrict
shall be notified by personal service or by letter, postage prepaid and...
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11-53A-26
Section 11-53A-26 Authority to assess against property sold to state for nonpayment of taxes;
effect of subsequent redemption or sale by state on lien. The city shall have the power to
assess the costs authorized by this article against any lot or lots or parcel or parcels of
land purchased by the State of Alabama at any sale for the nonpayment of taxes. When an assessment
has been made against a lot or lots or 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 city for assessment, but any redemptioner
or purchaser at any 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. (Acts 1993, No.
93-307, p. 456, §7.)...
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11-67-44
Section 11-67-44 Authority to assess against property sold to state for nonpayment of taxes;
effect of subsequent redemption or sale by state on lien. 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 the nonpayment of taxes, and where an assessment 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 lien of the city 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. (Acts 1993, No. 93-306, p. 453, §5.)...

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45-49-241
Section 45-49-241 Sale of land; notice to delinquent taxpayers. (a) At least 30 days prior
to the sale of land upon which taxes have not been paid, the Revenue Commissioner of Mobile
County shall give notice in writing of the proposed sale by registered mail at the last known
address of the owner. Failure to comply with this subsection shall not invalidate the title
to any property sold for taxes. (b) All duties, responsibilities, and liabilities regarding
the sale of real property for failure to pay ad valorem taxes currently performed by the judge
of probate shall be transferred to and shall be performed by the revenue commissioner. The
revenue commissioner shall have the administrative responsibility of conducting sales of real
property for failure to pay ad valorem taxes, including the duty of publishing the list of
delinquent taxpayers and providing notice for and conducting the sale and execution of tax
deeds, as appropriate, following a sale of real property for failure to pay...
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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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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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45-45A-41.23
Section 45-45A-41.23 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 2016-205, § 5.)...
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9-9-78
Section 9-9-78 Right of condemnation. If it shall be necessary to acquire a right-of-way or
an outlet over and through land affected by the improvements, then and in such event the power
of eminent domain is hereby conferred, and such land may be condemned. The right of condemnation
hereby conferred shall be invoked by application to the court of probate of the county in
which the lands over which said right-of-way or outlet is desired are situated, and the same
proceedings shall be had as in other cases of condemnation of lands for public uses as provided
in this code, and such damages as may be awarded shall be paid by the other landowners in
proportion to the assessments approved by the county commission against the benefits accruing
to their lands by virtue of the improvements established in said subdistrict. (Acts 1936,
Ex. Sess., No. 127, p. 83, §10; Code 1940, T. 2, §271.)...
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11-81-110
Section 11-81-110 Issuance generally; pledge of proceeds of assessments, etc., as security
for payment. (a) For the purpose of providing funds to pay the cost of street and sidewalk
improvements, sanitary or storm water sewers or sewer systems, including treatment and disposal
plants and water service connections, or other improvements, whether of a like or any different
kind, the cost of which, in whole or in part, is proposed to be assessed against the property
abutting on said street or sidewalk improved or drained, serviced or benefited by such sanitary
or storm water sewer or sewer system or water service connection or served, improved, increased
in value or otherwise specially benefited by such improvement, for which purpose the Constitution
may now or hereafter permit the issuance of bonds without an election, the governing body
of any municipality may, without an election, from time to time, issue bonds of such municipality
not in excess of the cost of the improvements as...
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