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.
Ala. Code § 40-10-189
“Holder of Tax Lien Certificate” Defined.
(Acts 1995, No. 95-408, p. 864, §11; Act 2018-577, §1.)
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.