The list shall be entered in a well-bound book or loose-leaf book firmly bound, prepared for that purpose, and shall contain appropriate columns in which payments may be credited and the lien of the assessment satisfied by the tax collector of the county. The book shall be known as the assessment book for county improvements and shall be a public record. No error or mistake in regard to the name of the owner shall be held to invalidate any assessment, and it shall be sufficient if the name of the person in whose name the property was last assessed for taxes for state taxation is shown in the book.
Structure Code of Alabama
Article 7 - County Commission.
Division 1 - Public Improvements.
Section 45-41-72 - Authority of Commission; Project Costs.
Section 45-41-72.01 - Assessment for Project Costs.
Section 45-41-72.02 - Assessment Bank.
Section 45-41-72.03 - Approval of Assessments.
Section 45-41-72.04 - Contents of Notice.
Section 45-41-72.05 - Defects in Notice or Proceedings.
Section 45-41-72.06 - Objections, Defenses, or Protests.
Section 45-41-72.07 - Hearing; Adoption of Resolution.