Alabama § 40-10-9 Attendance of Collector at Trial; Tax Book and Record of Tax Lien Sales as Evidence

Alabama Statutes

§ 40-10-9 — Attendance of Collector at Trial; Tax Book and Record of Tax Lien Sales as Evidence

Alabama § 40-10-9

Title 40Revenue and Taxation

Ch. 10Sale of Land

Art. 1General Provisions

This text of Alabama § 40-10-9 (Attendance of Collector at Trial; Tax Book and Record of Tax Lien Sales as Evidence) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 40-10-9 (2026).

Text

The tax collector shall attend the several terms of the probate court at which any of the causes are triable and to have with him or her his or her tax book and his or her record of tax lien sales kept pursuant to Acts 1995, No. 95-408, and the tax book and record of tax lien sales shall, in all cases, be accepted as prima facie evidence of the amount of taxes and fees due and that the same have been properly assessed and charged and are unpaid or have been paid by the holder of a tax lien certificate.

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The tax collector shall attend the several terms of the probate court at which any of the causes are triable and to have with him or her his or her tax book and his or her record of tax lien sales kept pursuant to Acts 1995, No. 95-408, and the tax book and record of tax lien sales shall, in all cases, be accepted as prima facie evidence of the amount of taxes and fees due and that the same have been properly assessed and charged and are unpaid or have been paid by the holder of a tax lien certificate.