Alabama § 11-67-8 - Hearing on Costs; Costs to Constitute Nuisance Liens; Report to Revenue Commissioner; Collection; Penalties.

§ 11-67-8. Hearing on Costs; Costs to Constitute Nuisance Liens; Report to Revenue Commissioner; Collection; Penalties.

At the time fixed for receiving and considering the report, the governing body shall hear the report, together with any objections raised by any of the property owners liable to be assessed for the work of abating or removing the nuisance, and make modifications in the report as the governing body deems necessary, after which by motion or resolution, the report shall be confirmed. The cost for abating or removing the nuisance shall be referred to as a nuisance lien, and shall constitute a lien on the property for the amount of the nuisance lien. After confirmation of the report, a copy shall be given to the revenue commissioner of the respective county who, under the “Optional Method of Taxation,” collects the municipal taxes pursuant to Division 2 of Article 1 of Chapter 51. The revenue commissioner of the respective county shall add the amounts of the respective nuisance liens to the next regular bills for taxes levied against the respective lots and parcels of land. The amounts shall be collected at the same time and in the same manner as ordinary municipal ad valorem taxes are collected, and shall be subject to the same penalties and the same procedure under foreclosure and sale in case of delinquency.