Alabama § 45-2-243.52 Assessment Book for County Improvements

Alabama Statutes

§ 45-2-243.52 — Assessment Book for County Improvements

Alabama § 45-2-243.52

JurisdictionAlabama

Title 45Local Laws

Ch. 2Baldwin County

Art. 24Taxation

Part 4Tax, General

Subpart 3Public Improvement Association

This text of Alabama § 45-2-243.52 (Assessment Book for County Improvements) 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 § 45-2-243.52 (2026).

Text

Such list shall be entered in a well-bound book or loose-leaf book firmly bound, prepared for that purpose, and shall contain appropriate columns in which payments may be credited and the lien of the assessment satisfied by the tax collector of the county. The book shall be known as the “assessment book for county improvements” and shall be a public record. No error or mistake in regard to the name of the owner shall be held to invalidate any assessment, and it shall be sufficient if the name of the person in whose name such property was last assessed for taxes for state taxation is shown in the book.

Free access — add to your briefcase to read the full text and ask questions with AI

Such list shall be entered in a well-bound book or loose-leaf book firmly bound, prepared for that purpose, and shall contain appropriate columns in which payments may be credited and the lien of the assessment satisfied by the tax collector of the county. The book shall be known as the “assessment book for county improvements” and shall be a public record. No error or mistake in regard to the name of the owner shall be held to invalidate any assessment, and it shall be sufficient if the name of the person in whose name such property was last assessed for taxes for state taxation is shown in the book.