In case of any petition or application for the refund of any money paid as aforesaid, filed with any mayor and alderman or any other municipal or other board, circuit court, or other authority having the control or the administration or the supervision of the receipts or disbursement of any taxes collected under, or under color of, any law mentioned in Section 40-10-164, it shall, upon proper proof, pay or order paid all such money so erroneously paid, and the tax collector, custodian, disbursing officer, or agency under it must obey such order and also pay such costs as may in such petition or application or suit be awarded, adjudged, or decreed in favor of such person making such erroneous payment; but this section shall not apply to assessments where owners of property received special benefits or where taxes were due but irregularly assessed thereon.
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.