Section 40-5-18
Levy and sale of personal property – No property exempt.
No property is exempt from the levy and sale for the payment of taxes and the fees and charges that are lawfully incurred in assessing and collecting the taxes against the owner of the property.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §203; Act 2021-515, §3.)