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.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Article 4 - Land Sold for Taxes Not Due at Time of Sale.
Section 40-10-101 - Refund to Purchaser When Taxes Were Not Due at Time of Tax Sale.
Section 40-10-102 - How Refund Procured.
Section 40-10-103 - Certification of Facts to Comptroller and Payment by Him.
Section 40-10-104 - Warrant Drawn on School Funds.
Section 40-10-105 - Warrant for Fees, Costs, Taxes, Penalty, and Interest.