§ 40-7-96 — Issuance of Warrants Deemed to Constitute Audit and Allowance of Claim

Alabama § 40-7-96

• Jurisdiction: Alabama
• Title 40: Revenue and Taxation
• Ch. 7: Assessment of Taxes Generally
• Art. 2: Statewide Property Reappraisal
• Div. 2: County Bonds for Purpose of Paying Costs of Reappraisal

Text

The issuance of warrants and any interest coupons applicable thereto, pursuant to the provisions of this division and in accordance with the authorization of the governing body of the county issuing such warrants, shall be deemed to constitute an audit and allowance by such governing body of a claim, in the aggregate principal amount of such warrants and interest coupons, against the county and against any tax proceeds and any revenues or funds, or any thereof, pledged for payment of such warrants pursuant to the provisions of this division. No proof of registration or other audit or allowance of such claim shall be required, and such warrants and interest coupons shall, from and after the date of their lawful issuance, be deemed to be allowed claims against the county by which they were issued and against any tax proceeds, revenues and funds, or any of them, so pledged thereof.

Legislative History

(Acts 1973, No. 1092, p. 1855, §7.)