The tax collector shall attend the several terms of the probate court at which any of the causes are triable and to have with him or her his or her tax book and his or her record of tax lien sales kept pursuant to Acts 1995, No. 95-408, and the tax book and record of tax lien sales shall, in all cases, be accepted as prima facie evidence of the amount of taxes and fees due and that the same have been properly assessed and charged and are unpaid or have been paid by the holder of a tax lien certificate.
Ala. Code § 40-10-9
Attendance of Collector at Trial; Tax Book and Record of Tax Lien Sales as Evidence.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §256; Acts 1995, No. 95-408, p. 864, §2.)
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.