In the case of property of an unknown owner or when the sheriff returns “not found” after 10 days as to owners for whom he has a summons, the register or clerk is directed to cause publication to be made for 30 days of the fact of the filing of such tax list, giving a list of the property assessed to owners unknown and to persons for whom a summons has been returned by the sheriff “not found.”
Ala. Code § 11-51-13
Publication of Notice of Filing of Tax List, Etc., as to Owners Unknown or Not Found.
(Code 1907, §1321; Code 1923, §2136; Code 1940, T. 37, §682.)
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.