Where the assessment imposed by Code of Ala. 1975, §§2-19-120, et seq., has been made, such assessment may be collected by levy or by a proceeding in court.

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.