Alabama Code 45-37-243.15. Taxes a lien
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Terms Used In Alabama Code 45-37-243.15
- Lien: A claim against real or personal property in satisfaction of a debt.
- property: includes both real and personal property. See Alabama Code 1-1-1
- state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1
The license taxes herein levied together with all interest and penalties applicable thereto, shall be a lien upon the property of the persons required to pay such taxes and all of the provisions of the revenue laws of the State of Alabama with respect to the enforcement of liens for license taxes to the State of Alabama shall apply to the enforcement of the lien of the taxes herein levied. The lien shall attach as of the date any tax shall be due hereunder, and the lien shall be superior to all other liens, except the liens of the state, the county, and cities in the county, securing ad valorem and license taxes and the liens of any such city securing public improvement assessments.