Section 11-51-96 Lien for license taxes. - Alabama Statutes

Section 11-51-96

Lien for license taxes.

On all property, both real and personal, used in any exhibition, trade, business, vocation, occupation, or profession for which a license is or may be required, municipal corporations shall have a lien for such license, which lien shall attach as of the date the license is due and shall be superior to all other liens, except the lien of the state, county, and municipal corporations for taxes and the lien of the state and county for licenses. Such lien may be enforced by attachment.

(Acts 1919, No. 113, p. 97; Code 1923, §2172; Code 1940, T. 37, §759.)