Any municipality may file in the circuit court having jurisdiction over the county in which the petitioning municipality is situated a petition to enjoin the operation and conduct of any business, occupation, trade, or profession subject to a municipal privilege or business license or excise tax imposed by the petitioning municipality and which is delinquent in whole or in part, following no less than 15 days' written notice and demand to the taxpayer delivered personally or via certified U.S. mail, return receipt requested, and addressed to the taxpayer's last known address as indicated on the records of the municipality. The petition shall be verified by the mayor, city clerk, police officer, license officer, or by any other governing official or by any employee of the municipality authorized to receive or collect the privilege or business license or excise tax.
Structure Code of Alabama
Title 11 - Counties and Municipal Corporations.
Title 2 - Provisions Applicable to Municipal Corporations Only.
Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities.
Section 11-51-151 - Notice and Hearings; Granting of Injunctive Relief.
Section 11-51-152 - Accounting as to Tax Due and Entry of Judgment.
Section 11-51-153 - Dissolution of Injunction; Reinstatement of Injunction.
Section 11-51-154 - Bond to Dissolve Temporary Injunctive Relief - Execution; Security; Exception.
Section 11-51-157 - Appeal From Judgment of Circuit Court.
Section 11-51-159 - Enforcement of Lien Not to Constitute Waiver of Rights as to Respondent's Bond.