Alabama Code (Last Updated: November 28, 2014) |
Title40 REVENUE AND TAXATION. |
Chapter10. SALE OF LAND. |
Article7. Sale of Tax Liens. |
§40-10-189. "Holder of tax lien certificate" defined.
Latest version.
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For purposes of Act 95-408, "holder of the tax lien certificate" means the original purchaser of a tax lien or any assignee thereof as described in the record of tax lien sales kept by the tax collector pursuant to Section 40-10-188.