# Ala. Code § 40-1-3: Section 40-1-3 Lien for Taxes - Date of Lien

> Alabama · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-3

## Section

- **Citation:** Ala. Code § 40-1-3
- **Heading:** Section 40-1-3 Lien for Taxes - Date of Lien
- **Jurisdiction:** Alabama
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Alabama Code / Title 40 / Chapter 1 / Section 40-1-3

## Text

From and after October 1 of each year, when property becomes assessable the state shall have a lien upon each and every piece or parcel of property owned by any taxpayer for the payment of all taxes which may be assessed against him and upon each piece and parcel of property real or personal assessed to owner unknown, which lien shall continue until such taxes are paid, and the county shall have a like lien thereon for the payment of the taxes which may be assessed by it; and, if such property is within the limits of a municipal corporation, such municipal corporation shall have a like lien thereon for the payment of the taxes which may be assessed by it. These liens shall be superior to all other liens and shall exist in the order named, and each of such liens may be enforced and foreclosed by sale for taxes as provided in this title, or as other liens upon property are enforced, except as otherwise provided by laws.

## Nearby sections

- [Ala. Code § 40-1-1 Section 40-1-1 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-1.md)
- [Ala. Code § 40-1-2 Section 40-1-2 Lien for Taxes - Generally](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-2.md)
- [Ala. Code § 40-1-3 Section 40-1-3 Lien for Taxes - Date of Lien](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-3.md)
- [Ala. Code § 40-1-4 Section 40-1-4 Lien for Taxes - Preferred Claim](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-4.md)
- [Ala. Code § 40-1-5 Section 40-1-5 Reports; Remitting of Payments](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-5.md)
- [Ala. Code § 40-1-7 Section 40-1-7 Liability of Agents for Taxes](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-7.md)
- [Ala. Code § 40-1-8 Section 40-1-8 Liability of Receivers and Trustees](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-8.md)
- [Ala. Code § 40-1-9 Section 40-1-9 Equalization of Taxation of State and National Banks](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-9.md)
- [Ala. Code § 40-1-10 Section 40-1-10 Duty of Salaried Officers as to Disposition of Fees Collected](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-10.md)
- [Ala. Code § 40-1-13 Section 40-1-13 Defense of Actions Involving Revenue Laws](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-13.md)
- [Ala. Code § 40-1-14 Section 40-1-14 Payment of Court Costs](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-14.md)
- [Ala. Code § 40-1-15 Section 40-1-15 Execution Sufficient Warrant for Levy](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-15.md)
- [Ala. Code § 40-1-16 Section 40-1-16 Copies of Books, Records, Papers, Etc., Admitted in Evidence](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-16.md)
- [Ala. Code § 40-1-17 Section 40-1-17 Judgment on Verdict in Favor of State Against Officers](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-17.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C1_S40-1-3. Check the current official text before relying on it. Not legal advice.