07Hearing for Objections or Defense Against Property.The county commission shall hear and pass upon all objections to and protests againstthe proposed assessment under any reasonable rules and regulations itmay adopt. After the hearing, thecommission shall have the power to reduce or abate assessments, including thepower to abate assessments against property owned by the State of Alabama orany governmental subdivision thereof, churches, hospitals, schools, or other charitable organizations. The countycommission shall then adopt a resolution finallyapproving the assessments and the amounts thereof against the propertydescribed and fixing a time or times for payment thereof. Each assessment as finally approved shallconstitute a lien against the property againstwhich it is made. (Act 2007–336, p. 597, § 8.)
Alabama Legal Code