Section 45-37-249.06 - Taxes constitute debt.

AL Code § 45-37-249.06 (2019) (N/A)
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The taxes authorized to be levied by this part shall a due the county. Such taxes, together with any interest and penalties permitted by law, shall constitute and be secured by a lien upon the property of any person from whom the tax or taxes are due or that is required to collect the tax or taxes.