02Assessment Book for County Improvements.The list shall be entered in a well-bound book or loose-leaf bookfirmly bound, prepared for that purpose, and shall contain appropriate columnsin which payments may be credited and the lien of the assessment satisfied bythe tax collector of the county. Thebook shall be known as the assessment book for county improvements and shall bea public record. No error or mistakein 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 fortaxes for state taxation is shown in the book. (Act 2007–336, p. 597, § 3.)
Alabama Legal Code