Ala. Code § 40-10-81: Books and Records as Prima Facie Evidence.
Where this section sits in the code
- Title 40 Revenue and Taxation.
- Chapter 10 Sale of Land.
- Article 3 Rights and Remedies of Purchasers at Tax Sales.
Unless otherwise provided, on the trial of any issue involving the sale of real estate for taxes, or the redemption thereof, the books and records belonging to the office of the judge of probate, tax collector or tax assessor and required by law to be kept or certified copies therefrom shall be prima facie evidence of the facts stated therein.
Collected 2026-09-03T14:01:51Z. Source file · JSON