State Codes and Statutes
Statutes > Alabama > Title11 > Title2 > 11-51-26Section 11-51-26
Attachment or garnishment for collection of taxes in anticipation of nonpayment thereof.
If the mayor or other chief executive officer or clerk shall have reason to believe that the city or town will likely lose taxes by the fact that a person is moving away without paying same at any time after assessment, whether such taxes are due or not, he shall cause attachment or garnishment proceedings to issue from the district court against such person as upon a judgment in such court or town, upon affidavit being made that the party is about to move from the city or town and that there is danger of the city or town losing its taxes, whereupon the taxes are declared to be due and collectible and may be collected by the district court as in other cases.
(Code 1907, §1333; Code 1923, §2148; Code 1940, T. 37, §694.)