GroundRules
Ala. Code § 11-42-20: “Owners” Defined.
Where this section sits in the code
- Title 11 Counties and Municipal Corporations.
- Title 2 Provisions Applicable to Municipal Corporations Only.
- Chapter 42 Alteration of Corporate Limits.
- Article 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.
Collected 2026-09-03T14:01:51Z. Source file · JSON