When an action is brought to recover possession of lands by either the state, its assignee or by purchaser other than the state, or his assignee as provided by Sections 40-10-73 and 40-10-74, the complainant shall recite the fact of the tax sale and purchase, and the certificate of purchase, and the same shall prima facie be sufficient to entitle the complainant to judgment, and the burden shall be on the respondent to show that the complainant is not entitled to recover.
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.