Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-10-162
Duty of Judge of Probate and Comptroller; Payment by State Treasurer
The judge of probate shall examine said petition and also the tax books of his county; and, if the facts set forth in the petition are such as to entitle the petitioner to the refunding of the money as prayed for, he shall so certify to the Comptroller, stating the amount to be refunded by the state, and forward to the Comptroller a copy of the petition with his certificate endorsed thereon; and, if the Comptroller shall be satisfied that the petitioner is entitled to have the money refunded to him, he shall draw his warrant on the Treasurer in favor of the petitioner for such an amount as the certificate of the probate judge shows should be refunded.
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In this chapter (40 sections)
- 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
- 40-10-194 · Certificate of Redemption