Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-10-166
Application of Sections 40-10-164 and 40-10-165
Official textalison.legislature.state.al.us
The provisions of Sections 40-10-164 and 40-10-165 shall apply to all persons and corporations who are justly and equitably entitled to have money erroneously paid for taxes refunded, such payment having been made within two years preceding the commencement of any action, suit, or proceedings for its recovery, and no action, suit, or other procedure can be maintained unless brought or commenced within two years after such payment is made.
Source: view the official text
In this chapter (40 sections)
- 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
- 40-10-195 · Redemption by Person Owning Interest Less Than Whole
- 40-10-196 · Duties of Tax Collector Once Tax Lien Redeemed
- 40-10-197 · Action to Foreclose the Right to Redeem and Quiet Title;…
- 40-10-198 · Rights and Remedies of Certificate Holder