Section 11-48-34 Effect of enforcement of tax liens upon property upon assessment liens; duration of assessment liens. - Alabama Statutes

Section 11-48-34

Effect of enforcement of tax liens upon property upon assessment liens; duration of assessment liens.

(a) The enforcement by the state, county, city, or town of its lien for taxes on any lot upon which has been levied an assessment for any improvement authorized by this article shall not operate to discharge or in any manner affect the lien of the municipality for the assessment, but any purchaser at any tax sale by the state, county, city, or town of any lots or parcels of land upon which an assessment has been levied shall take them subject to such assessment.

(b) All liens for public improvements which cities and towns in this state now have or may hereafter acquire under the general laws of this state shall continue until they are paid or extinguished or until the expiration of 20 years from the date of default in payment of the assessment or from the date when there was a due recognition of the indebtedness after default, after which time the enforcement of the lien shall be barred and the indebtedness conclusively presumed to have been paid.

(Code 1907, §1387; Code 1923, §2202; Acts 1927, No. 639, p. 753; Acts 1932, Ex. Sess., No. 270, p. 273; Code 1940, T. 37, §543; Acts 1951, No. 284, p. 570.)