Alabama § 45-42-243.02 - Taxes as Lien to Property.
Full text of Alabama Code of Alabama § 45-42-243.02 — Taxes as Lien to Property., with citation guidance and answers to common questions.
§ 45-42-243.02. Taxes as Lien to Property.
All taxes imposed by this part, together with such interest and penalties as may be imposed herein, shall be a lien upon the property of any person, firm, or corporation due to pay such taxes under this part, and all of the provisions of the revenue laws of the State of Alabama applying to, or with reference to, the enforcement of liens for license taxes due the State of Alabama shall apply fully to the collection of the taxes imposed by this part, and the State Department of Revenue, for the use and benefit of Limestone County, shall collect or enforce such taxes in the manner and form therein provided, and as further provided in Section 45–42–243.03.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-42-243.02
What does Code of Alabama § 45-42-243.02 cover?
Section 45-42-243.02 ("Taxes as Lien to Property.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 45-42-243.02?
A common citation format is "Code of Alabama § 45-42-243.02" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 45-42-243.02 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.