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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-1-3

Lien for Taxes - Date of Lien

Official textalison.legislature.state.al.us

From and after October 1 of each year, when property becomes assessable the state shall have a lien upon each and every piece or parcel of property owned by any taxpayer for the payment of all taxes which may be assessed against him and upon each piece and parcel of property real or personal assessed to owner unknown, which lien shall continue until such taxes are paid, and the county shall have a like lien thereon for the payment of the taxes which may be assessed by it; and, if such property is within the limits of a municipal corporation, such municipal corporation shall have a like lien thereon for the payment of the taxes which may be assessed by it. These liens shall be superior to all other liens and shall exist in the order named, and each of such liens may be enforced and foreclosed by sale for taxes as provided in this title, or as other liens upon property are enforced, except as otherwise provided by laws.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §884; Acts 1953, No. 692, p. 944; Act 99-665, 2nd Sp. Sess., p. 131, §7.

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In this chapter (40 sections)
  1. 40-1-1 · Definitions
  2. 40-1-2 · Lien for Taxes - Generally
  3. 40-1-3 · Lien for Taxes - Date of Lien
  4. 40-1-4 · Lien for Taxes - Preferred Claim
  5. 40-1-5 · Reports; Remitting of Payments
  6. 40-1-7 · Liability of Agents for Taxes
  7. 40-1-8 · Liability of Receivers and Trustees
  8. 40-1-9 · Equalization of Taxation of State and National Banks
  9. 40-1-10 · Duty of Salaried Officers as to Disposition of Fees Collected
  10. 40-1-13 · Defense of Actions Involving Revenue Laws
  11. 40-1-14 · Payment of Court Costs
  12. 40-1-15 · Execution Sufficient Warrant for Levy
  13. 40-1-16 · Copies of Books, Records, Papers, Etc., Admitted in Evidence
  14. 40-1-17 · Judgment on Verdict in Favor of State Against Officers
  15. 40-1-18 · Falsely Returning List of Taxpayer as Sworn To
  16. 40-1-19 · Bank Officer Failing to Make, Swear To, and Deliver Required…
  17. 40-1-20 · Taxing Authorities Acting as Attorney for Taxpayer
  18. 40-1-21 · Access to Books and Records of Revenue Officers
  19. 40-1-22 · Penalty for Officers Who Neglect Duty
  20. 40-1-23 · Liability of Officers for Conversion
  21. 40-1-24 · Duty of Sheriff in Selling Property Under Execution, Etc
  22. 40-1-25 · Dealing in State Securities
  23. 40-1-26 · Falsely and Fraudulently Procuring State Warrants
  24. 40-1-27 · Payment of Taxes by Lienors
  25. 40-1-28 · Impeachment of Officers
  26. 40-1-29 · Form of Notices to Taxpayers
  27. 40-1-30 · Notice Required to Be Given by Registered Mail May Be Given…
  28. 40-1-31 · Distribution of Revenues Collected
  29. 40-1-31.1 · Disposition of Certain Fees
  30. 40-1-31.2 · Elimination of Payments of Less Than Five Dollars to…
  31. 40-1-32.1 · Education Trust Fund Proration Prevention Act
  32. 40-1-35 · Enforcement of Liability for Taxes Imposed by Other States
  33. 40-1-37 · Ratification of Certain Municipal or County Elections as to…
  34. 40-1-38 · Trial Tax
  35. 40-1-39 · Prompt Returns, Reports, Payments, and Settlements
  36. 40-1-40 · Actions Against Officers
  37. 40-1-41 · Correction of Settlements of Assessors
  38. 40-1-42 · Overpayments into State Treasury
  39. 40-1-43 · Misuse of Federal Tax Returns or Information Therefrom by…
  40. 40-1-44 · Interest on Delinquent Taxes and Overpayments
Full table of contents →