Ala. Code § 45-49-249.62
Current through the 2024 Regular Session.
Taxes, penalties, and fines assessed pursuant to this subpart shall constitute a debt due to Mobile County, may be collected by civil suit, and shall be secured by a lien, superior to all other liens except the liens for state and city ad valorem taxes upon the personal property of any person subject to the provisions of this subpart.
Ala. Code § 45-49-249.62 (1975)