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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-10-81

Books and Records as Prima Facie Evidence

Official textalison.legislature.state.al.us

Unless otherwise provided, on the trial of any issue involving the sale of real estate for taxes, or the redemption thereof, the books and records belonging to the office of the judge of probate, tax collector or tax assessor and required by law to be kept or certified copies therefrom shall be prima facie evidence of the facts stated therein.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §294.

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In this chapter (40 sections)
  1. 40-10-28 · Disposition of Excess Arising from Sale
  2. 40-10-29 · Deeds - Delivered to Purchaser
  3. 40-10-30 · Deeds - Signature, Acknowledgment and Effect
  4. 40-10-31 · Removal of Cloud Upon Title to Real Estate Erroneously Sold…
  5. 40-10-50 · Designation; Appointment of Agents and Assistants;…
  6. 40-10-51 · Duties Generally
  7. 40-10-52 · Duties of Agents
  8. 40-10-53 · Blank Certificates and Deeds
  9. 40-10-54 · Lists of Lands Bid in for State Furnished Assessor by…
  10. 40-10-70 · Purchaser to Receive Assignment of Liens
  11. 40-10-71 · When Lands Are Sold Which Are Not Liable for Taxes
  12. 40-10-72 · When Land Sold Is Insufficiently Described
  13. 40-10-73 · Right of State or Assignee to Possession When Lands Are Bid…
  14. 40-10-74 · Right of Purchaser or Assignee to Possession; Redemption…
  15. 40-10-75 · Right Where Sale Proceedings Were Defective
  16. 40-10-76 · Action for Possession Defeated on Grounds Other Than That…
  17. 40-10-77 · Defense of Action Fails on Grounds Other Than That Taxes…
  18. 40-10-78 · Tender of Party Claiming Adversely to Tax Title; Payment of…
  19. 40-10-79 · Recitation of Fact of Purchase Deemed Prima Facie Evidence
  20. 40-10-80 · Judgment When Party Claiming Adversely to Tax Title Has Made…
  21. 40-10-81 · Books and Records as Prima Facie Evidence
  22. 40-10-82 · Limitation of Actions
  23. 40-10-83 · Effect of Payment by Original Owner or Assignee
  24. 40-10-100 · Refund to Purchaser When Taxes Not Due at Time of Sale and…
  25. 40-10-101 · Refund to Purchaser When Taxes Were Not Due at Time of Tax…
  26. 40-10-102 · How Refund Procured
  27. 40-10-103 · Certification of Facts to Comptroller and Payment by Him
  28. 40-10-104 · Warrant Drawn on School Funds
  29. 40-10-105 · Warrant for Fees, Costs, Taxes, Penalty, and Interest
  30. 40-10-120 · When and by Whom Land May Be Redeemed
  31. 40-10-121 · Manner of Redemption of Land Sold to State
  32. 40-10-122 · Manner of Redemption When Land Sold to Party Other Than…
  33. 40-10-123 · Redeeming Lots and Parcels Without Redeeming Entire…
  34. 40-10-124 · Redeeming Lots and Parcels Without Redeeming Entire…
  35. 40-10-125 · Redeeming Lots and Parcels Without Redeeming Entire…
  36. 40-10-126 · Redeeming Lots and Parcels Without Redeeming Entire…
  37. 40-10-127 · Issuance of Certificates of Redemption
  38. 40-10-128 · Deposit of Redemption Money - Generally
  39. 40-10-129 · Deposit of Redemption Money - Lands Bid in by State
  40. 40-10-130 · Duty of Judge of Probate on Redemption of Land Bid in by…
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