Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-10-25
Appeal from Decree
From any decree rendered by the probate court for the sale of real estate for the payment of taxes, the defendant in the cause or the state, in behalf of itself and the county, may appeal to the circuit court of the county within 30 days after the rendition of the decree. If the defendant appeals, he must execute a bond in double the amount of the decree, payable to the State of Alabama, with sufficient surety to be approved by the judge of probate, and conditioned that he will prosecute the appeal to effect and pay such judgment as the appellate court may render thereon; but the state shall not be required to execute any bond. The district attorney shall represent the state on such appeal, and of the pendency thereof the judge of probate must give him notice in writing; and on appeal by the state, notice thereof shall be given the defendant, as in other cases of appeal from the court to the circuit court, such appeal must be tried de novo, upon an issue made up under the direction of the court. If the defendant appeals and the issue is decided adversely to him, the court must render judgment against him and his sureties in favor of the state for the amount of the taxes, fees and costs, besides the costs of the appeal, and such judgment shall be a lien upon the lands described in the decree from which the appeal was taken, which lien with a description of the lands must be declared in the judgment.
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In this chapter (40 sections)
- 40-10-5 · Notice to Taxpayer - When Assessment Is “Owner Unknown.”
- 40-10-6 · Notice to Taxpayer - Manner of Publication
- 40-10-7 · Partial Payment of Taxes Prior to Sale of Property
- 40-10-8 · Trial of Cases; Issuance of Decree; Continuance
- 40-10-9 · Attendance of Collector at Trial; Tax Book and Record of Tax…
- 40-10-10 · When Deputy May Attend in Lieu of Collector
- 40-10-11 · Decree of Sale
- 40-10-12 · Notice of Sale
- 40-10-13 · Confirmation of Sale
- 40-10-14 · Description of Property in Notices and Entries
- 40-10-15 · How Sale Made; Duties of Judge of Probate
- 40-10-16 · Portion Sufficient to Satisfy Decree to Be Sold
- 40-10-17 · Payment by Purchaser
- 40-10-18 · When Property to Be Bid in for State
- 40-10-19 · Certificates of Purchase - Delivery; Contents
- 40-10-20 · Certificates of Purchase - When Land Bid in for State
- 40-10-21 · Certificates of Purchase - Assignments
- 40-10-22 · Costs - When Land Bid in for State
- 40-10-23 · Costs - Paid by Purchasers
- 40-10-24 · Officers Not to Be Interested in Purchase
- 40-10-25 · Appeal from Decree
- 40-10-26 · Payment of Judgment on Appeal
- 40-10-27 · Fees
- 40-10-28 · Disposition of Excess Arising from Sale
- 40-10-29 · Deeds - Delivered to Purchaser
- 40-10-30 · Deeds - Signature, Acknowledgment and Effect
- 40-10-31 · Removal of Cloud Upon Title to Real Estate Erroneously Sold…
- 40-10-50 · Designation; Appointment of Agents and Assistants;…
- 40-10-51 · Duties Generally
- 40-10-52 · Duties of Agents
- 40-10-53 · Blank Certificates and Deeds
- 40-10-54 · Lists of Lands Bid in for State Furnished Assessor by…
- 40-10-70 · Purchaser to Receive Assignment of Liens
- 40-10-71 · When Lands Are Sold Which Are Not Liable for Taxes
- 40-10-72 · When Land Sold Is Insufficiently Described
- 40-10-73 · Right of State or Assignee to Possession When Lands Are Bid…
- 40-10-74 · Right of Purchaser or Assignee to Possession; Redemption…
- 40-10-75 · Right Where Sale Proceedings Were Defective
- 40-10-76 · Action for Possession Defeated on Grounds Other Than That…
- 40-10-77 · Defense of Action Fails on Grounds Other Than That Taxes…