Ala. Code § 40-10-202

Current through the 2024 Regular Session.

Section 40-10-202 - Originals or certified copies as prima facie evidence

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.

Ala. Code § 40-10-202 (1975)

Added by Act 2024-324,§ 2, eff. 6/1/2024, app. to all tax liens for which a final judgment in a foreclosure and quiet title action has not been rendered on or before June 1, 2024.