The taxes authorized to be levied by this part shall a due the county. Such taxes, together with any interest and penalties permitted by law, shall constitute and be secured by a lien upon the property of any person from whom the tax or taxes are due or that is required to collect the tax or taxes. (Act 2015-226, §7.)
Taxes Constitute Debt
Ala. Code § 45-37-249.06, under Tax, Sales and Use.
Ala. Code § 45-37-249.06