All taxes imposed by this part, together with such interest and penalties as may be imposed herein, shall be a lien upon the property of any person, firm, or corporation due to pay such taxes under this part, and all of the provisions of the revenue laws of the State of Alabama applying to, or with reference to, the enforcement of liens for license taxes due the State of Alabama shall apply fully to the collection of the taxes imposed by this part, and the State Department of Revenue, for the use and benefit of Limestone County, shall collect or enforce such taxes in the manner and form therein provided, and as further provided in Section 45–42–243.03.
Structure Code of Alabama
Chapter 42 - Limestone County.
Section 45-42-243 - Levy of Taxes Paralleling State Taxes.
Section 45-42-243.01 - Applicability of State Provisions.
Section 45-42-243.02 - Taxes as Lien to Property.
Section 45-42-243.03 - Collection of Taxes.
Section 45-42-243.04 - Taxes in Addition to Other Licenses and Taxes.