Code of Alabama - Title 11: Counties and Municipal Corporations - Section 11-42-20 - "Owners" defined

Section 11-42-20 - "Owners" defined.

The term "owners," as used in this article, shall mean the person in whose name the property is assessed for ad valorem tax purposes in the absence of proof to the contrary.

(Acts 1971, No. 2228, p. 3585, §1.)

Last modified: May 3, 2021