Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-10-79
Recitation of Fact of Purchase Deemed Prima Facie Evidence
Official textalison.legislature.state.al.us
When an action is brought to recover possession of lands by either the state, its assignee or by purchaser other than the state, or his assignee as provided by Sections 40-10-73 and 40-10-74, the complainant shall recite the fact of the tax sale and purchase, and the certificate of purchase, and the same shall prima facie be sufficient to entitle the complainant to judgment, and the burden shall be on the respondent to show that the complainant is not entitled to recover.
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In this chapter (40 sections)
- 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
- 40-10-122 · Manner of Redemption When Land Sold to Party Other Than…
- 40-10-123 · Redeeming Lots and Parcels Without Redeeming Entire…
- 40-10-124 · Redeeming Lots and Parcels Without Redeeming Entire…
- 40-10-125 · Redeeming Lots and Parcels Without Redeeming Entire…
- 40-10-126 · Redeeming Lots and Parcels Without Redeeming Entire…
- 40-10-127 · Issuance of Certificates of Redemption
- 40-10-128 · Deposit of Redemption Money - Generally