Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-10-189 — “Holder of Tax Lien Certificate” Defined
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.
Source: official text