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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-10-78

Tender of Party Claiming Adversely to Tax Title; Payment of Excess

Official textalison.legislature.state.al.us

# (a)

In any action under the provisions of either Section 40-10-76 or 40-10-77, the party claiming adversely to the tax title may, at any time, tender the amounts required in such sections to be ascertained by the court, with interest as therein prescribed; and no costs accruing after such tender shall be recovered of him, if, upon a refusal of the tender, he shall pay such amounts into court.

# (b)

If the party is entitled to recover an excess pursuant to Section 40-10-28, the court shall ascertain the amount of the tender after allowing a credit for any such amount and shall direct the county treasurer, or other holder of the excess, to pay the amount of the excess to the court. The county need not be named as a party to the proceedings.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §291; Act 2009-508, p. 937, §1.

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In this chapter (40 sections)
  1. 40-10-25 · Appeal from Decree
  2. 40-10-26 · Payment of Judgment on Appeal
  3. 40-10-27 · Fees
  4. 40-10-28 · Disposition of Excess Arising from Sale
  5. 40-10-29 · Deeds - Delivered to Purchaser
  6. 40-10-30 · Deeds - Signature, Acknowledgment and Effect
  7. 40-10-31 · Removal of Cloud Upon Title to Real Estate Erroneously Sold…
  8. 40-10-50 · Designation; Appointment of Agents and Assistants;…
  9. 40-10-51 · Duties Generally
  10. 40-10-52 · Duties of Agents
  11. 40-10-53 · Blank Certificates and Deeds
  12. 40-10-54 · Lists of Lands Bid in for State Furnished Assessor by…
  13. 40-10-70 · Purchaser to Receive Assignment of Liens
  14. 40-10-71 · When Lands Are Sold Which Are Not Liable for Taxes
  15. 40-10-72 · When Land Sold Is Insufficiently Described
  16. 40-10-73 · Right of State or Assignee to Possession When Lands Are Bid…
  17. 40-10-74 · Right of Purchaser or Assignee to Possession; Redemption…
  18. 40-10-75 · Right Where Sale Proceedings Were Defective
  19. 40-10-76 · Action for Possession Defeated on Grounds Other Than That…
  20. 40-10-77 · Defense of Action Fails on Grounds Other Than That Taxes…
  21. 40-10-78 · Tender of Party Claiming Adversely to Tax Title; Payment of…
  22. 40-10-79 · Recitation of Fact of Purchase Deemed Prima Facie Evidence
  23. 40-10-80 · Judgment When Party Claiming Adversely to Tax Title Has Made…
  24. 40-10-81 · Books and Records as Prima Facie Evidence
  25. 40-10-82 · Limitation of Actions
  26. 40-10-83 · Effect of Payment by Original Owner or Assignee
  27. 40-10-100 · Refund to Purchaser When Taxes Not Due at Time of Sale and…
  28. 40-10-101 · Refund to Purchaser When Taxes Were Not Due at Time of Tax…
  29. 40-10-102 · How Refund Procured
  30. 40-10-103 · Certification of Facts to Comptroller and Payment by Him
  31. 40-10-104 · Warrant Drawn on School Funds
  32. 40-10-105 · Warrant for Fees, Costs, Taxes, Penalty, and Interest
  33. 40-10-120 · When and by Whom Land May Be Redeemed
  34. 40-10-121 · Manner of Redemption of Land Sold to State
  35. 40-10-122 · Manner of Redemption When Land Sold to Party Other Than…
  36. 40-10-123 · Redeeming Lots and Parcels Without Redeeming Entire…
  37. 40-10-124 · Redeeming Lots and Parcels Without Redeeming Entire…
  38. 40-10-125 · Redeeming Lots and Parcels Without Redeeming Entire…
  39. 40-10-126 · Redeeming Lots and Parcels Without Redeeming Entire…
  40. 40-10-127 · Issuance of Certificates of Redemption
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