Alabama Code (Last Updated: November 28, 2014) |
Title40 REVENUE AND TAXATION. |
Chapter10. SALE OF LAND. |
Article7. Sale of Tax Liens. |
§40-10-190. Lost or destroyed tax lien certificate.
Latest version.
-
When a tax lien certificate is lost or destroyed, the holder of the tax lien certificate may file a notarized affidavit with the tax collector attesting to the loss of the certificate. Upon presentation of the notarized affidavit, the tax collector shall on payment of a fee of ten dollars ($10) issue to the holder thereof an exact duplicate of the tax lien certificate.