Section 40-15A-9
Lien of State.
The State of Alabama shall have a lien for all taxes and interest thereon which are or may become due hereunder on all property subject to taxes under this chapter, in whatever form of investment it may happen to be, and all property acquired in substitution therefor.
(Acts 1988, 1st Ex. Sess., No. 88-837, p. 307, §9.)