Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-10-161
Filing Petition
Official textalison.legislature.state.al.us
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.
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In this chapter (40 sections)
- 40-10-125 · Redeeming Lots and Parcels Without Redeeming Entire…
- 40-10-126 · Redeeming Lots and Parcels Without Redeeming Entire…
- 40-10-127 · Issuance of Certificates of Redemption
- 40-10-128 · Deposit of Redemption Money - Generally
- 40-10-129 · Deposit of Redemption Money - Lands Bid in by State
- 40-10-130 · Duty of Judge of Probate on Redemption of Land Bid in by…
- 40-10-131 · Rents, Issues, and Profits of Redeemed Land
- 40-10-132 · List and Sale of Bid in Lands Owned by the State
- 40-10-133 · Notice to Former Owner of Application to Purchase Land Bid…
- 40-10-134 · Manner of Sale of Bid in Lands Owned by State
- 40-10-135 · Deed of State on Sale of Land Bid in by State
- 40-10-136 · Certification When Land Bid in by State Sold
- 40-10-137 · Conveyance to Department of Conservation and Natural…
- 40-10-138 · Conveyance to Department of Conservation and Natural…
- 40-10-139 · Conveyance to Department of Conservation and Natural…
- 40-10-140 · Certification of Sale of Lands Bid in for State
- 40-10-141 · Lien and Sale of Property for Unpaid Installments of Taxes…
- 40-10-142 · Lien and Sale of Property for Unpaid Installments of Taxes…
- 40-10-143 · Lien of Persons Other Than Holders of Legal Title for…
- 40-10-160 · When Taxpayer Entitled to Recover
- 40-10-161 · Filing Petition
- 40-10-162 · Duty of Judge of Probate and Comptroller; Payment by State…
- 40-10-163 · Presentation of Petition to County Commission; Payment by…
- 40-10-164 · Recovery from Municipalities, Etc
- 40-10-165 · Payment by Municipalities, Etc
- 40-10-166 · Application of Sections 40-10-164 and 40-10-165
- 40-10-180 · Purpose; Choice of Remedy by Tax Collecting Official
- 40-10-181 · Definitions
- 40-10-182 · Tax Liens Subject to Public Auction or Sale; Notice
- 40-10-183 · Tax Lien Auction List
- 40-10-184 · Auction Procedures; Winning Bids; No Extinguishment of…
- 40-10-185 · Tax Lien Not Required to Be Offered as Being Against…
- 40-10-186 · Purchase Price
- 40-10-187 · Tax Lien Certificate
- 40-10-188 · Record of Tax Lien Auctions and Sales
- 40-10-189 · “Holder of Tax Lien Certificate” Defined
- 40-10-190 · Lost or Destroyed Tax Lien Certificate
- 40-10-191 · Holder of Certificate to Have First Right to Purchase Tax…
- 40-10-192 · Distribution of Monies Collected
- 40-10-193 · Redemption