The tax authorized to be levied by this subpart shallconstitute a debt due Randolph County. Thetax, together with any interest and penalties, shall constitute and be securedby a lien upon the property of any person from whom the tax is due or who isrequired to collect the tax. Thedepartment or other entity as designated by resolution of the county commission shall collectthe tax, enforce this subpart, and have and exercise all rights and remediesthat the state or the department has for collection of the state sales and usetax. The department or other entitymay employ special counsel as is necessary to enforce collection of the taxauthorized to be levied by this subpart and to enforce this subpart. The department or other entity shall paythe special counsel any fees it deems necessary and proper from the proceeds ofthe tax collected by it for Randolph County.(Act 2007–375, p. 742, § 6.)
Alabama Legal Code