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. (Acts 1971, No. 2228, p. 3585, §1.)
“Owners” Defined
Ala. Code § 11-42-20, under Annexation of Territory by Municipalities with Consent of All Property Owners.
Ala. Code § 11-42-20