Alabama § 40-10-189 “Holder of Tax Lien Certificate” Defined

Alabama Statutes

§ 40-10-189 — “Holder of Tax Lien Certificate” Defined

Alabama·Title 40 Revenue and Taxation·Ch. 10 Sale of Land·Art. 7 Sale of Tax Liens

The “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 auctions and sales kept by the tax collecting official pursuant to Section 40-10-188.

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Legislative History

(Acts 1995, No. 95-408, p. 864, §11; Act 2018-577, §1.)

Nearby Sections

15

§ 40-1-1

Definitions

§ 40-1-10

Duty of Salaried Officers as to Disposition of Fees Collected

§ 40-1-13

Defense of Actions Involving Revenue Laws

§ 40-1-14

Payment of Court Costs

§ 40-1-15

Execution Sufficient Warrant for Levy

§ 40-1-16

Copies of Books, Records, Papers, Etc., Admitted in Evidence

§ 40-1-17

Judgment on Verdict in Favor of State Against Officers

§ 40-1-18

Falsely Returning List of Taxpayer as Sworn To

§ 40-1-19

Bank Officer Failing to Make, Swear To, and Deliver Required Statements

§ 40-1-2

Lien for Taxes - Generally

§ 40-1-20

Taxing Authorities Acting as Attorney for Taxpayer

§ 40-1-21

Access to Books and Records of Revenue Officers

§ 40-1-22

Penalty for Officers Who Neglect Duty

§ 40-1-23

Liability of Officers for Conversion

§ 40-1-24

Duty of Sheriff in Selling Property Under Execution, Etc

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