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.
Structure Code of Alabama
Title 11 - Counties and Municipal Corporations.
Title 2 - Provisions Applicable to Municipal Corporations Only.
Chapter 42 - Alteration of Corporate Limits.
Article 2 - Annexation of Territory by Municipalities of 2,000 Inhabitants or More.
Section 11-42-20 - "Owners" Defined.
Section 11-42-21 - Annexation Proceedings.
Section 11-42-22 - Subsequent Extensions of Corporate Limits.