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2018 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 10 - SALE OF LAND.
Article 7 - Sale of Tax Liens.
Section 40-10-189 - "Holder of tax lien certificate" defined.
Universal Citation: AL Code § 40-10-189 (2018)
Section 40-10-189"Holder of tax lien certificate" defined.
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.
(Acts 1995, No. 95-408, p. 864, §11.)
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