“Holder of Tax Lien Certificate” Defined.
Ala. Code § 40-10-189
in effect40-10-189. “Holder of Tax Lien Certificate” Defined.
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.
(Acts 1995, No. 95-408, p. 864, §11; Act 2018-577, §1.)
Source: Alabama Legislature (alison.legislature.state.al.us)URL: https://alison.legislature.state.al.us/code-of-alabama#40-10-189Fetched: 10/20/2026
