In case of the sale of any real estate, either for the collection of the taxes thereon or for the collection of other taxes due by the owner thereof, said real estate shall be described in all the proceedings incident to the condemnation and sale thereof, and in the certificate and deed issued to the purchaser at said sale in the manner described in the assessment thereof, and in case of failure of the tax collector to so describe said property in any part of said proceedings, certificate or deed, by reason of which said deed may be held insufficient to convey the property intended to be referred to, the said tax collector and the sureties on his official bond shall be liable to the purchaser at said tax sale for all amounts paid by him for such land, together with cost of suit for same. Should, however, the property be insufficiently described in the assessment thereof, the said tax assessor and the sureties on his official bond shall likewise be responsible to the purchaser, or in case the said liability has been enforced against said tax collector, then the said assessor and the sureties on his official bond shall be liable to the tax collector, or his sureties, for whatever sum he shall have been compelled to pay to said purchaser on account of said defect together with cost adjudged against him in an action for such lands.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Article 3 - Rights and Remedies of Purchasers at Tax Sales.
Section 40-10-70 - Purchaser to Receive Assignment of Liens.
Section 40-10-71 - When Lands Are Sold Which Are Not Liable for Taxes.
Section 40-10-72 - When Land Sold Is Insufficiently Described.
Section 40-10-74 - Right of Purchaser or Assignee to Possession; Redemption When Lien Is Recorded.
Section 40-10-75 - (Effective January 1, 2020) Right Where Sale Proceedings Were Defective.
Section 40-10-78 - Tender of Party Claiming Adversely to Tax Title; Payment of Excess.
Section 40-10-79 - Recitation of Fact of Purchase Deemed Prima Facie Evidence.
Section 40-10-80 - Judgment When Party Claiming Adversely to Tax Title Has Made Payment or Tender.
Section 40-10-81 - Books and Records as Prima Facie Evidence.
Section 40-10-82 - Limitation of Actions.
Section 40-10-83 - (Effective January 1, 2020) Effect of Payment by Original Owner or Assignee.