Alabama § 40-10-190 - Lost or Destroyed Tax Lien Certificate.
Full text of Alabama Code of Alabama § 40-10-190 — Lost or Destroyed Tax Lien Certificate., with citation guidance and answers to common questions.
§ 40-10-190. Lost or Destroyed Tax Lien Certificate.
When a tax lien certificate is lost or destroyed, the holder of the tax lien certificate may file a notarized affidavit with the tax collecting official attesting to the loss of the certificate. Upon presentation of the notarized affidavit, the tax collecting official, on payment of a fee of fifty dollars ($50), shall issue to the holder thereof an exact duplicate of the tax lien certificate.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-10-190
What does Code of Alabama § 40-10-190 cover?
Section 40-10-190 ("Lost or Destroyed Tax Lien Certificate.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 40-10-190?
A common citation format is "Code of Alabama § 40-10-190" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 40-10-190 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.