Alabama Code 40-10-189. “Holder of tax lien certificate” defined
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Terms Used In Alabama Code 40-10-189
- Lien: A claim against real or personal property in satisfaction of a debt.
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.