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Ala. Code § 40-10-202

Originals or Certified Copies of Books and Records as Prima Facie Evidence in Court.

(Act 2024-324, §2.)

Unless otherwise provided, in the trial of any issue involving the auction, sale, or redemption of a tax lien certificate, an action for public auction, or a foreclosure and quiet title action filed under this article, the originals or certified copies of the books and records belonging to the office of the tax assessing official, tax collecting official, or board of equalization required to be kept by law shall be prima facie evidence of the facts included in the books or records.

Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.