The taxes authorized to be leviedpursuant to this subpart shallconstitute a debt due thecounty and may be collected by civil suit, in addition to all other methodsprovided by law and in this subpart. Thetaxes, together with any interest and penalties with respect thereto,shall constitute and be securedby a lien upon the propertyof any person from whom the taxesare due or who is required to collect the taxes. All the provisions of the revenue laws ofthe state which apply to the enforcement of liens for license taxes due thestate shall apply fully to the collection of the taxes herein authorized to belevied. The governing body of the county, the state Department of Revenue, orprivate collection agency, as determined by the governing body, shall collectthe taxes and enforce this subpart, and the governing body of the county or anyprivate collection agency collecting the taxes shall have and exercise allrights and remedies that the state Department of Revenue would have if thetaxes herein authorized were being administered, enforced, and collected by thestate Department of Revenue. e and exercise allrights and remedies that the state Department of Revenue would have if thetaxes herein authorized were being administered, enforced, and collected by thestate Department of Revenue. Thegoverning body of the county, the state Department of Revenue, or private collection agency may employspecial counsel as it deems necessary from time to time to enforcecollection of the taxes levied pursuant to this subpart and otherwise toenforce this subpart, including the institution, prosecution, and defense ofany litigation involving this subpart. The governingbody, the stateDepartment of Revenue,or privatecollection agency shall pay special counsel fees as it deems necessary andproper from the proceeds of the tax collected by it hereunder.(Act 2015–74, p. 269, § 8.)
Alabama Legal Code