(a) The self-help business improvement district ordinance adopted by the municipality pursuant to Section 11-54B-46 shall provide that the special assessment levied on the owners of the real property located within the geographical area of the district shall be collected by the district management corporation, by the offices of the municipal revenue department, or by the offices of the revenue commissioner, who may be compensated for the service. Except in the case of an assessment against a designated class of business, the ordinance shall also provide that the amount of any outstanding special assessment levied on a parcel of real property, together with any accrued interest and penalties, shall constitute a lien on the property. The lien shall take precedence over all other liens, whether created prior or subsequent to the date of the special assessment, except a lien for any of the following:
(1) State, county, or municipal taxes.
(2) A prior special assessment.
(3) A prior recorded mortgage, deed of trust, or similar security instrument.
(b) Other than foreclosures for state, county, or municipal taxes, a prior special assessment, or a prior recorded mortgage, deed of trust, or similar security instrument, the lien for the special assessment shall not be defeated or postponed by any private or judicial sale, or by any mortgage, deed of trust, or similar security instrument recorded subsequent to the date of final adoption by the municipality of the self-help business improvement district ordinance. No error in the proceeding of the governing body of the municipality or of the board of directors of the district management corporation shall exempt any real property from the lien or from payment thereof.
Structure Code of Alabama
Title 11 - Counties and Municipal Corporations.
Title 2 - Provisions Applicable to Municipal Corporations Only.
Chapter 54B - Self-Help Business Improvement Districts.
Article 2 - Self-Help Business Improvement Districts in Class 2 Municipalities.
Section 11-54B-40 - Legislative Findings.
Section 11-54B-41 - Definitions.
Section 11-54B-42 - Development and Maintenance of Self-Help Business Improvement Districts.
Section 11-54B-45 - Mailing of Proposed Ordinance and Notice of Hearing.
Section 11-54B-47 - Costs of Supplemental Services.
Section 11-54B-48 - Collection of Special Assessment.
Section 11-54B-49 - Amendment of the Self-Help Business Improvement District Ordinance.
Section 11-54B-50 - District Management Corporation Limits, Powers, and Duties.
Section 11-54B-51 - Annual Budget of the District Management Corporation.
Section 11-54B-52 - Retention of Municipal Police Powers.
Section 11-54B-53 - Eminent Domain Utilization.
Section 11-54B-54 - Furniture, Structure of Facility Not Deemed Nuisance.
Section 11-54B-55 - District Management Corporation Contracts.
Section 11-54B-56 - Operation in Other Designated Project Areas.