Section 40-10-189 "Holder of tax lien certificate" defined. - Alabama Statutes

Section 40-10-189

"Holder of tax lien certificate" defined.

For purposes of Act 95-408, "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 sales kept by the tax collector pursuant to Section 40-10-188.

(Acts 1995, No. 95-408, p. 864, §11.)