Alabama Statutes

§ 11-42-20 — “Owners” Defined

Alabama·Title 11 Counties and Municipal Corporations·Ch. 42 Alteration of Corporate Limits·Art. 2 Annexation of Territory by Municipalities with Consent of All Property Owners
The term “owners,” as used in this article, shall mean the person in whose name the property is assessed for ad valorem tax purposes in the absence of proof to the contrary.

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Legislative History

(Acts 1971, No. 2228, p. 3585, §1.)

Nearby Sections

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