§ 11-51-65 — Proceedings for Sale of Land for Payment of Taxes - Rights of Purchaser Where Tax Sale Invalid

Alabama § 11-51-65

• Jurisdiction: Alabama
• Title 11: Counties and Municipal Corporations
• Ch. 51: Taxation
• Art. 1: Property Taxes
• Div. 2: Optional Method for Levy and Collection of Property Taxes

Text

An invalid tax sale shall pass to the purchaser the lien of the municipality in and to the land sold both as to taxes paid by said sale and as to the taxes subsequently paid by the purchaser to the same extent and in the same way that the lien of the state and county is passed to the purchaser under and in accordance with the provisions of law in regard to state and county taxes.

Legislative History

(Acts 1931, No. 300, p. 337; Acts 1939, No. 57, p. 67; Code 1940, T. 37, §723.)