Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-10-31
Removal of Cloud Upon Title to Real Estate Erroneously Sold for Taxes
Where real estate is erroneously sold for taxes and the state became the purchaser thereof, it shall be the duty of the tax collector of the county in which the real estate is situated to prepare and issue a certificate setting forth the following facts:
# (1)
A correct description of the real estate sold and purchased by the state,
# (2)
That the sale was erroneous and the reason therefor, and
# (3)
The present owner of the property, if known.
This certificate shall be forthwith forwarded to the Land Commissioner of the state; and, if it is determined by him that the facts therein set out are true and correct, he shall approve the same and forward the same to the judge of probate of the county in which the property is situated, who shall note on the margin of the record of such sale the fact that the Land Commissioner has approved the cancellation of the same, and he shall mark the sale void and sign his name as judge of probate to his certificate voiding the same.
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In this chapter (40 sections)
- 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…
- 40-10-78 · Tender of Party Claiming Adversely to Tax Title; Payment of…
- 40-10-79 · Recitation of Fact of Purchase Deemed Prima Facie Evidence
- 40-10-80 · Judgment When Party Claiming Adversely to Tax Title Has Made…
- 40-10-81 · Books and Records as Prima Facie Evidence
- 40-10-82 · Limitation of Actions
- 40-10-83 · Effect of Payment by Original Owner or Assignee