Section 40-10-189 "Holder of tax lien certificate" defined.
Section 40-10-189
"Holder of tax lien certificate" defined.
For purposes of Act 95-408, "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 sales kept by the tax collector pursuant to Section 40-10-188.
(Acts 1995, No. 95-408, p. 864, §11.)