Section 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.

(Acts 1995, No. 95-408, p. 864, §11; Act 2018-577, §1.)