Any person or his agent or the heir or personal representative of such person who owns property subject to taxation in said municipality and who, through a mistake or error in the assessment or collection of taxes, has paid to the municipality through the county tax collector money that was not due from him for taxes may file a petition with the council, board of commissioners, or other governing body of said municipality asking that a warrant be drawn in his favor refunding to him the money paid and received by the municipality. The council, board of commissioners, or other governing body of said municipality shall examine into the facts and evidence offered by the petitioner in support of the allegations of his petition and, if proper and full proof of the same is made, the council, board of commissioners, or other governing body of said municipality must allow said claim to the amount of municipal taxes received and must order the treasurer or acting treasurer of the municipality to pay the same.
Structure Code of Alabama
Title 11 - Counties and Municipal Corporations.
Title 2 - Provisions Applicable to Municipal Corporations Only.
Division 2 - Optional Method for Levy and Collection of Property Taxes.
Section 11-51-41 - When Taxes Due and Delinquent.
Section 11-51-43 - County Tax Collectors to Collect Taxes.
Section 11-51-44 - Lien for Taxes.
Section 11-51-46 - Preparation, etc., of Assessment Forms, etc., for Use by Tax Assessor.
Section 11-51-47 - Assessment Book of Tax Assessor.
Section 11-51-49 - Preparation and Contents of Certificate of Assessment.
Section 11-51-50 - Procedure for Collection of Taxes, etc., by County Tax Collector Generally.
Section 11-51-51 - Preparation, Contents, and Effect of Receipt of Tax Collector.
Section 11-51-53 - Annual Settlement by Tax Collector and Payment of Balance of Taxes Collected.
Section 11-51-54 - Maintenance, etc., of Separate Accounts and Funds for General and Special Taxes.
Section 11-51-57 - Preparation, etc., of List of Insolvents, Etc.
Section 11-51-58 - Collection of Insolvent Taxes; Monthly Reports, Payment and Settlement of Same.
Section 11-51-60 - Entry by Tax Collector in Docket Book of Municipal Taxes Due, Etc.
Section 11-51-61 - Proceedings for Sale of Land for Payment of Taxes - Decree of Sale.
Section 11-51-63 - Proceedings for Sale of Land for Payment of Taxes - Certificate of Purchase.
Section 11-51-70 - Proceedings When Tax Sale Cancelled.
Section 11-51-71 - Disposition of Redemption Money When Lands Redeemed.
Section 11-51-72 - Procedure for Recovery of Taxes Erroneously Paid.
Section 11-51-73 - Official Bonds of Probate Judge, County Tax, Assessor and County Tax Collector.
Section 11-51-74 - Commission of Tax Assessors and Tax Collectors.