Section 40-10-181 "Tax lien" defined. - Alabama Statutes

Section 40-10-181

"Tax lien" defined.

For purposes of Act 95-408, "tax lien" means the perpetual first priority lien provided by Section 40-1-3 against any parcel of real property representing taxes assessed and levied against the property, together with interest, penalties, and costs applicable by law to the taxes.

(Acts 1995, No. 95-408, p. 864, §3.)