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.
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.