GroundRules
Ala. Code § 40-10-189: “Holder of Tax Lien Certificate” Defined.
Where this section sits in the code
- Title 40 Revenue and Taxation.
- Chapter 10 Sale of Land.
- Article 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.
Collected 2026-09-03T14:01:51Z. Source file · JSON