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

Official textalison.legislature.state.al.us

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.

Last amended: Act 2024-324, §2.

Source: view the official text

In this chapter (40 sections)

40-10-134 · Manner of Sale of Bid in Lands Owned by State
40-10-135 · Deed of State on Sale of Land Bid in by State
40-10-136 · Certification When Land Bid in by State Sold
40-10-137 · Conveyance to Department of Conservation and Natural…
40-10-138 · Conveyance to Department of Conservation and Natural…
40-10-139 · Conveyance to Department of Conservation and Natural…
40-10-140 · Certification of Sale of Lands Bid in for State
40-10-141 · Lien and Sale of Property for Unpaid Installments of Taxes…
40-10-142 · Lien and Sale of Property for Unpaid Installments of Taxes…
40-10-143 · Lien of Persons Other Than Holders of Legal Title for…
40-10-160 · When Taxpayer Entitled to Recover
40-10-161 · Filing Petition
40-10-162 · Duty of Judge of Probate and Comptroller; Payment by State…
40-10-163 · Presentation of Petition to County Commission; Payment by…
40-10-164 · Recovery from Municipalities, Etc
40-10-165 · Payment by Municipalities, Etc
40-10-166 · Application of Sections 40-10-164 and 40-10-165
40-10-180 · Purpose; Choice of Remedy by Tax Collecting Official
40-10-181 · Definitions
40-10-182 · Tax Liens Subject to Public Auction or Sale; Notice
40-10-183 · Tax Lien Auction List
40-10-184 · Auction Procedures; Winning Bids; No Extinguishment of…
40-10-185 · Tax Lien Not Required to Be Offered as Being Against…
40-10-186 · Purchase Price
40-10-187 · Tax Lien Certificate
40-10-188 · Record of Tax Lien Auctions and Sales
40-10-189 · “Holder of Tax Lien Certificate” Defined
40-10-190 · Lost or Destroyed Tax Lien Certificate
40-10-191 · Holder of Certificate to Have First Right to Purchase Tax…
40-10-192 · Distribution of Monies Collected
40-10-193 · Redemption
40-10-194 · Certificate of Redemption
40-10-195 · Redemption by Person Owning Interest Less Than Whole
40-10-196 · Duties of Tax Collector Once Tax Lien Redeemed
40-10-197 · Action to Foreclose the Right to Redeem and Quiet Title;…
40-10-198 · Rights and Remedies of Certificate Holder
40-10-199 · Retention of Tax Liens Not Sold at Auction; Private Tax…
40-10-200 · Financial Interest by Certain Officers or Employees in…
40-10-201 · Tax Lien Auction and Sale Conducted Online or in Person
40-10-202 · Originals or Certified Copies of Books and Records as Prima…

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