Land Sold for Taxes Not Due at Time of Sale.

Ala. Code tit. 40, ch. 10, art. 4

in effect

Ala. Code § 40-10-100 Refund to Purchaser When Taxes Not Due at Time of Sale and Land Was Sold Privately by State.

40-10-100. Refund to Purchaser When Taxes Not Due at Time of Sale and Land Was Sold Privately by State. When land which has been sold for taxes and purchased by the state has been sold by the state at private sale, and the purchase money has been paid into the state and county treasuries, and it shall be made to appear to the satisfaction of the Comptroller that such sale was invalid by reason of the fact that the taxes for which the land was sold were not due, the purchaser of said land from the state, his heirs, or assigns shall upon the surrender of the deed from the state and the cancellation of the same be entitled to have the purchase money paid for the said lands refunded, if application shall be made therefor, as hereinafter provided, within two years from the date of the deed made by the state. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §297.)

Ala. Code § 40-10-101 Refund to Purchaser When Taxes Were Not Due at Time of Tax Sale.

40-10-101. Refund to Purchaser When Taxes Were Not Due at Time of Tax Sale. When land has been sold for taxes and purchased by anyone other than the state, and the purchase money has been paid into the state and county treasuries, and it shall be made to appear to the satisfaction of the Comptroller that such sale was invalid by reason of the fact that the taxes for which the land was sold were not due, the purchaser of said land, his heirs or assigns, upon the surrender of the certificate of purchase, shall be entitled to have the amount paid for the purchase of said land refunded to him, if application shall be made therefor as hereinafter provided, within two years from the date of sale and before the execution of a deed to such purchaser. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §298.)

Ala. Code § 40-10-102 How Refund Procured.

40-10-102. How Refund Procured. In order to procure the refunding under the provisions of Sections 40-10-100 and 40-10-101 of the amounts erroneously paid for the purchase of property, the purchaser, his heirs or assigns shall file in triplicate a petition directed to the chairman of the county commission of the county wherein the land is situated, setting up the facts relied on to procure the refunding of the money so erroneously paid. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §299.)

Ala. Code § 40-10-103 Certification of Facts to Comptroller and Payment by Him.

40-10-103. Certification of Facts to Comptroller and Payment by Him. The chairman of the county commission shall examine said petition and also the tax books of his county, and if the facts set forth in the petition are such as to entitle petitioner to the refunding of the money as prayed for, he shall so certify to the Comptroller, stating the amount to be refunded by the state, and forward to the Comptroller a copy of the petition with his certificate endorsed thereon; and, if the Comptroller shall be satisfied that the petitioner is entitled to have the money refunded to him, he shall draw his warrant on the Treasurer in favor of the petitioner for such an amount as the certificate of the chairman of the county commission shows should be refunded. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §300.)

Ala. Code § 40-10-104 Warrant Drawn on School Funds.

40-10-104. Warrant Drawn on School Funds. The chairman of the county commission shall likewise certify his findings on the triplicate petition stating the amount of money which the petitioner is entitled to receive from the county and from the county school and district school fund, and such petition with his certificate endorsed thereon he shall deliver to the petitioner, who may present a copy to the county commission; and, if said commission is satisfied with the proof of the claim made by the petition, the commission must allow said claims to the amount of taxes paid to the county and draw a warrant on the treasurer of the county for the amount allowed in favor of the petitioner, and the petitioner may likewise present a copy of such petition with the certificate of the chairman of the county commission endorsed thereon to the county board of education, and the fact of the allowance by the Comptroller and the county commission, and thereupon such county school board shall allow said claim to the amount of taxes paid to the county school fund and the district school fund and draw a warrant on the county treasurer of school funds for the amounts due from the county school fund and from the district school fund. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §301.)

Ala. Code § 40-10-105 Warrant for Fees, Costs, Taxes, Penalty, and Interest.

40-10-105. Warrant for Fees, Costs, Taxes, Penalty, and Interest. The Comptroller must also ascertain the amount of such purchase money which has been paid to the county in which the land is situated as fees, costs, taxes, penalty, and interest, or on other account, if any such payment has been made on account of such purchase, which amount he shall certify to the judge of probate of such county or presiding officer of the county commission where the judge of probate has no connection with such commission who shall present such claim at the next meeting of the county commission of such county, whereupon such commission shall order a warrant in favor of the state for such amount, which warrant shall be a preferred claim against the county and payable by the county treasurer to the judge of probate or presiding officer of any county commission where the judge of probate has no connection with such commission who shall forthwith forward such amount, less cost of remitting, to the State Treasury and report it to the Comptroller. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §302.)

Source: Alabama Legislature (alison.legislature.state.al.us)URL: https://alison.legislature.state.al.us/code-of-alabamaFetched: 10/20/2026