Refund of Taxes Paid by Mistake or Error.

Ala. Code tit. 40, ch. 10, art. 6

in effect

Ala. Code § 40-10-160 When Taxpayer Entitled to Recover.

40-10-160. When Taxpayer Entitled to Recover. Any taxpayer who through any mistake, or by reason of any double assessment, or by any error in the assessment or collection of taxes, or other error, has paid taxes that were not due upon the property of such taxpayer shall be entitled, upon making proof of such payment to the satisfaction of the Comptroller, to have such taxes refunded to him if application shall be made therefor, as hereinafter provided, within two years from the date of such payment. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §328.)

Ala. Code § 40-10-161 Filing Petition.

40-10-161. Filing Petition. In order to procure the refunding under the provisions of Section 40-10-160 of the amounts erroneously paid for taxes on property, the taxpayer, his heirs, or assigns shall file in duplicate a petition directed to the judge of probate 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, §329.)

Ala. Code § 40-10-162 Duty of Judge of Probate and Comptroller; Payment by State Treasurer.

40-10-162. Duty of Judge of Probate and Comptroller; Payment by State Treasurer. The judge of probate 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 the 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 probate judge shows should be refunded. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §330.)

Ala. Code § 40-10-163 Presentation of Petition to County Commission; Payment by County Treasurer.

40-10-163. Presentation of Petition to County Commission; Payment by County Treasurer. The judge of probate shall likewise certify his findings on the duplicate petition, stating the amount of money which the petitioner is entitled to receive from the county, and such petition, with his certificate endorsed thereon, he shall deliver to the petitioner, who may present the same 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 claim to the amount of tax paid to the county and draw a warrant on the treasurer of the county for the amount allowed in favor of the petitioner. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §331.)

Ala. Code § 40-10-164 Recovery from Municipalities, Etc.

40-10-164. Recovery from Municipalities, Etc. In case of the payment of money under mistake of law or fact upon any illegal tax assessment made under color of any law, special or general, of the state, or by any of its political subdivisions, authorizing the assessment or collection of taxes for any purpose whatever, whether for any municipality, for the payment of the creditors of any municipality, for schools, or otherwise, except the laws relating to taxes to be paid to the state or to the general funds of the counties, respectively, the same shall be recoverable by appropriate proceedings against the proper parties or their successors, with the usual rights of appeal, and that such payment was not made under compulsion or protest shall be immaterial. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §332.)

Ala. Code § 40-10-165 Payment by Municipalities, Etc.

40-10-165. Payment by Municipalities, Etc. In case of any petition or application for the refund of any money paid as aforesaid, filed with any mayor and alderman or any other municipal or other board, circuit court, or other authority having the control or the administration or the supervision of the receipts or disbursement of any taxes collected under, or under color of, any law mentioned in Section 40-10-164, it shall, upon proper proof, pay or order paid all such money so erroneously paid, and the tax collector, custodian, disbursing officer, or agency under it must obey such order and also pay such costs as may in such petition or application or suit be awarded, adjudged, or decreed in favor of such person making such erroneous payment; but this section shall not apply to assessments where owners of property received special benefits or where taxes were due but irregularly assessed thereon. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §333.)

Ala. Code § 40-10-166 Application of Sections 40-10-164 and 40-10-165.

40-10-166. Application of Sections 40-10-164 and 40-10-165. The provisions of Sections 40-10-164 and 40-10-165 shall apply to all persons and corporations who are justly and equitably entitled to have money erroneously paid for taxes refunded, such payment having been made within two years preceding the commencement of any action, suit, or proceedings for its recovery, and no action, suit, or other procedure can be maintained unless brought or commenced within two years after such payment is made. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §334.)

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