2006 Alabama Code - Section 11-54B-9 — Collection of special assessment.

A self-help business improvement district ordinance shall provide that the special assessment levied on the owners of the real property located within the geographical area of the district shall be collected by the district management corporation. Such ordinance shall also provide that the amount of any outstanding special assessment levied on a parcel of real property, together with any accrued interest and penalties, shall constitute a lien on such property. The lien shall take precedence over all other liens, whether created prior or subsequent to the date of the special assessment, except a lien for (1) state, county, or municipal taxes, (2) a prior special assessment, or (3) a prior recorded mortgage, deed of trust, or similar security instrument. Other than foreclosures for (1) state, county, or municipal taxes, (2) a prior special assessment, or (3) a prior recorded mortgage, deed of trust, or similar security instrument, the lien for the special assessment shall not be defeated or postponed by any private or judicial sale, or by any mortgage, deed of trust or similar security instrument which is recorded subsequent to the date of final adoption by the municipality of the self-help business improvement district ordinance providing for the special assessment. No error in the proceedings of the governing body of the municipality or of the board of directors of the district management corporation shall exempt any real property from such lien or from payment thereof.

(Acts 1994, No. 94-677, §9.)