Terms Used In Alabama Code 45-52-244.04

  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
  • 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 tax imposed by this part shall constitute a debt due Morgan County as provided by law. The tax, together with interest and penalties with respect thereto, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. All of the provisions of the revenue laws of this state which apply to the enforcement of liens for license taxes due this state shall apply fully to the collection of the tax herein levied, and the Morgan County Commission, or its designee, shall collect the tax and enforce this part and shall have and exercise for such collection and enforcement all rights and remedies that the State of Alabama or the State Department of Revenue has for the collection of the state sales tax. The Morgan County Commission shall have full authority to employ such counsel, including the county attorney, as it deems necessary from time to time to enforce collection of the tax levied by this part, and to otherwise enforce this part, including any litigation involving this part; and the Morgan County Commission shall pay counsel such fees as it deems necessary and proper from the proceeds of the tax collected hereunder.