Alabama § 40-10-100 Refund to Purchaser When Taxes Not Due at Time of Sale and Land Was Sold Privately by State

Alabama Statutes

§ 40-10-100 — Refund to Purchaser When Taxes Not Due at Time of Sale and Land Was Sold Privately by State

Alabama § 40-10-100

Title 40Revenue and Taxation

Ch. 10Sale of Land

Art. 4Land Sold for Taxes Not Due at Time of Sale

This text of Alabama § 40-10-100 (Refund to Purchaser When Taxes Not Due at Time of Sale and Land Was Sold Privately by State) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 40-10-100 (2026).

Text

When land which has been sold for taxes and purchased by the state has been sold by the state at private sale, and the purchase money has been paid into the state and county treasuries, and it shall be made to appear to the satisfaction of the Comptroller that such sale was invalid by reason of the fact that the taxes for which the land was sold were not due, the purchaser of said land from the state, his heirs, or assigns shall upon the surrender of the deed from the state and the cancellation of the same be entitled to have the purchase money paid for the said lands refunded, if application shall be made therefor, as hereinafter provided, within two years from the date of the deed made by the state.

Free access — add to your briefcase to read the full text and ask questions with AI

When land which has been sold for taxes and purchased by the state has been sold by the state at private sale, and the purchase money has been paid into the state and county treasuries, and it shall be made to appear to the satisfaction of the Comptroller that such sale was invalid by reason of the fact that the taxes for which the land was sold were not due, the purchaser of said land from the state, his heirs, or assigns shall upon the surrender of the deed from the state and the cancellation of the same be entitled to have the purchase money paid for the said lands refunded, if application shall be made therefor, as hereinafter provided, within two years from the date of the deed made by the state.