Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-10-72
When Land Sold Is Insufficiently Described
In case of the sale of any real estate, either for the collection of the taxes thereon or for the collection of other taxes due by the owner thereof, said real estate shall be described in all the proceedings incident to the condemnation and sale thereof, and in the certificate and deed issued to the purchaser at said sale in the manner described in the assessment thereof, and in case of failure of the tax collector to so describe said property in any part of said proceedings, certificate or deed, by reason of which said deed may be held insufficient to convey the property intended to be referred to, the said tax collector and the sureties on his official bond shall be liable to the purchaser at said tax sale for all amounts paid by him for such land, together with cost of suit for same. Should, however, the property be insufficiently described in the assessment thereof, the said tax assessor and the sureties on his official bond shall likewise be responsible to the purchaser, or in case the said liability has been enforced against said tax collector, then the said assessor and the sureties on his official bond shall be liable to the tax collector, or his sureties, for whatever sum he shall have been compelled to pay to said purchaser on account of said defect together with cost adjudged against him in an action for such lands.
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In this chapter (40 sections)
- 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
- 40-10-100 · Refund to Purchaser When Taxes Not Due at Time of Sale and…
- 40-10-101 · Refund to Purchaser When Taxes Were Not Due at Time of Tax…
- 40-10-102 · How Refund Procured
- 40-10-103 · Certification of Facts to Comptroller and Payment by Him
- 40-10-104 · Warrant Drawn on School Funds
- 40-10-105 · Warrant for Fees, Costs, Taxes, Penalty, and Interest
- 40-10-120 · When and by Whom Land May Be Redeemed
- 40-10-121 · Manner of Redemption of Land Sold to State