§11A-2-5. Distraint of encumbered property.
No trust deed, mortgage or sale of goods and chattels shall
prevent their being distrained for all taxes assessed against the
grantor or former owner thereof, while such goods and chattels
remain in his possession; nor shall such deed, mortgage or sale
prevent their being distrained for taxes assessed on such goods
and chattels, no matter in whose possession they may be found.