There is a newer version of the Code of Alabama
2006 Alabama Code - Section 11-51-9 — Collection of taxes due upon property assessed to unknown owner generally.
When property, other than real, is assessed to an unknown owner, the taxes due may be collected by a levy of execution upon such property and a sale thereof.
(Code 1907, §1317; Code 1923, §2132; Code 1940, T. 37, §678.)
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