Unless another date is specifically fixed by law, the lien imposed by Section 2 of these regulations shall arise at the time the payment of theassessment was due and shall continue until the liability for the amount so assessed is satisfied or becomes unenforceable by reason of lapse of time.

Author: Robert J. Russell

Statutory Authority: Code of Ala. 1975, §§2-2-8; 2-19-128; 2-18-135(c); Title 2, Chapter 19, Article 6.

History: New Rule: Filed February 12, 2004; effective March 18, 2004.