Code of Alabama
Article 6 - Refund of Taxes Paid by Mistake or Error.
Section 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.

Structure Code of Alabama