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.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Article 6 - Refund of Taxes Paid by Mistake or Error.
Section 40-10-160 - When Taxpayer Entitled to Recover.
Section 40-10-161 - Filing Petition.
Section 40-10-162 - Duty of Judge of Probate and Comptroller; Payment by State Treasurer.
Section 40-10-163 - Presentation of Petition to County Commission; Payment by County Treasurer.
Section 40-10-164 - Recovery From Municipalities, Etc.
Section 40-10-165 - Payment by Municipalities, Etc.
Section 40-10-166 - Application of Sections 40-10-164 and 40-10-165.