Alabama Code 9-13-184. Participation by county commissions in fire protection program of State Forestry Commission – Assessments against owners of forestlands for costs – Time and manner of payment; reports to tax assessors; lien on property for payment
Terms Used In Alabama Code 9-13-184
- Lien: A claim against real or personal property in satisfaction of a debt.
- property: includes both real and personal property. See Alabama Code 1-1-1
- state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1
Any assessment fixed as provided in Section State Forestry Commission – Assessments against owners of forestlands for costs – Determination of need therefor; determination and establishment of amount” class=”unlinked-ref” datatype=”S” sessionyear=”2020″ statecd=”AL” title=”9″>9-13-183 shall be payable at the same time and in the same manner as county taxes, and the owner of the forestlands, as defined in this division, in those counties becoming subject to the provisions of this division shall make report of same to the tax assessor of the county at the time fixed by law for making return of other property of such property owner. Assessments made pursuant to this division shall constitute a lien on the property against which they are assessed and, in case of default in the payment of such assessments, the land may be sold in the same manner and under the same conditions that lands are sold for the satisfaction of liens for county taxes.