Ala. Code § 40-10-202: Originals or Certified Copies of Books and Records as Prima Facie Evidence in Court.
Where this section sits in the code
- Title 40 Revenue and Taxation.
- Chapter 10 Sale of Land.
- Article 7 Sale of Tax Liens.
Unless otherwise provided, in the trial of any issue involving the auction, sale, or redemption of a tax lien certificate, an action for public auction, or a foreclosure and quiet title action filed under this article, the originals or certified copies of the books and records belonging to the office of the tax assessing official, tax collecting official, or board of equalization required to be kept by law shall be prima facie evidence of the facts included in the books or records.
Collected 2026-09-03T14:01:54Z. Source file · JSON