Alabama Code 11-42-20. “Owners” defined
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Terms Used In Alabama Code 11-42-20
- person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
- property: includes both real and personal property. See Alabama Code 1-1-1
The term “owners,” as used in this article, shall mean the person in whose name the property is assessed for ad valorem tax purposes in the absence of proof to the contrary.