Alabama Statutes
§ 40-10-166 — Application of Sections 40-10-164 and 40-10-165
Alabama·Title 40 Revenue and Taxation·Ch. 10 Sale of Land·Art. 6 Refund of Taxes Paid by Mistake or Error
The provisions of Sections 40-10-164 and 40-10-165 shall apply to all persons and corporations who are justly and equitably entitled to have money erroneously paid for taxes refunded, such payment having been made within two years preceding the commencement of any action, suit, or proceedings for its recovery, and no action, suit, or other procedure can be maintained unless brought or commenced within two years after such payment is made.
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Alabama § 40-10-166 (Application of Sections 40-10-164 and 40-10-165) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §334.)
Nearby Sections
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§ 40-1-1
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Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
Liability of Officers for Conversion