Alabama § 40-10-160 When Taxpayer Entitled to Recover

Alabama Statutes

§ 40-10-160 — When Taxpayer Entitled to Recover

Alabama § 40-10-160

Title 40Revenue and Taxation

Ch. 10Sale of Land

Art. 6Refund of Taxes Paid by Mistake or Error

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Bluebook

Ala. Code § 40-10-160 (2026).

Text

Any taxpayer who through any mistake, or by reason of any double assessment, or by any error in the assessment or collection of taxes, or other error, has paid taxes that were not due upon the property of such taxpayer shall be entitled, upon making proof of such payment to the satisfaction of the Comptroller, to have such taxes refunded to him if application shall be made therefor, as hereinafter provided, within two years from the date of such payment.

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Any taxpayer who through any mistake, or by reason of any double assessment, or by any error in the assessment or collection of taxes, or other error, has paid taxes that were not due upon the property of such taxpayer shall be entitled, upon making proof of such payment to the satisfaction of the Comptroller, to have such taxes refunded to him if application shall be made therefor, as hereinafter provided, within two years from the date of such payment.