Title 40 — Title 40
0 chapters · 2,056 sections in this title.
Ala. Code § 40-10-76 Action for Possession Defeated on Grounds Other Than That Taxes Were Not Due
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Use the other codified version with the 2018 date in the history line. THIS SECTION WAS AMENDED BY ACT 2018-494 IN THE 2018 REGULAR SESSION, EFFECTIVE JANUARY 1, 2020. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. If, in any action brought by the purchaser, or othe…
Ala. Code § 40-10-77 Defense of Action Fails on Grounds Other Than That Taxes Were Not Due
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In any action brought related to taxes delinquent on or after January 1, 2020, the interest rate on any amounts awarded pursuant to this section shall be eight percent. In any other action brought against such purchaser or other person claiming under the purchaser to recover poss…
Ala. Code § 40-10-78 Tender of Party Claiming Adversely to Tax Title; Payment of Excess
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(a) In any action under the provisions of either Section 40-10-76 or 40-10-77, the party claiming adversely to the tax title may, at any time, tender the amounts required in such sections to be ascertained by the court, with interest as therein prescribed; and no costs accruing a…
Ala. Code § 40-10-79 Recitation of Fact of Purchase Deemed Prima Facie Evidence
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When an action is brought to recover possession of lands by either the state, its assignee or by purchaser other than the state, or his assignee as provided by Sections 40-10-73 and 40-10-74, the complainant shall recite the fact of the tax sale and purchase, and the certificate …
Ala. Code § 40-10-8 Trial of Cases; Issuance of Decree; Continuance
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Such cause shall be triable at the term named in said notice; and, unless the cause is contested at the trial term, the judge of probate shall forthwith issue his decree for the sale of lands, but if the cause is contested, the court with the written consent of the taxpayer and t…
Ala. Code § 40-10-80 Judgment When Party Claiming Adversely to Tax Title Has Made Payment or Tender
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If, in any action brought to recover the possession of lands sold for taxes by or against the purchaser or other person claiming under him, it is shown that the party claiming adversely to the tax title, being entitled to redeem, made within the time allowed for redemption the pa…
Ala. Code § 40-10-81 Books and Records as Prima Facie Evidence
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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 the…
Ala. Code § 40-10-82 Limitation of Actions
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No action for the recovery of real estate sold for the payment of taxes shall lie unless the same is brought within three years from the date when the purchaser became entitled to demand a deed therefor; but if the owner of such real estate was, at the time of such sale, under th…
Ala. Code § 40-10-83 Effect of Payment by Original Owner or Assignee
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In any action brought related to taxes delinquent on or after January 1, 2020, the interest rate on any amounts awarded pursuant to this section shall be eight percent. In any other action, when the action is against the person for whom the taxes were assessed or the owner of the…
Ala. Code § 40-10-9 Attendance of Collector at Trial; Tax Book and Record of Tax Lien Sales as Evidence
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The tax collector shall attend the several terms of the probate court at which any of the causes are triable and to have with him or her his or her tax book and his or her record of tax lien sales kept pursuant to Acts 1995, No. 95-408, and the tax book and record of tax lien sal…