reglab/housing_qa huggingface dataset:
AL Code § 40-10-73 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 3 - Rights and Remedies of Purchasers at Tax Sales.|Section 40-10-73 - Right of State or Assignee to Possession When Lands Are Bid in for State; Redemption When Lien Is Recorded.

Section 40-10-73Right of state or assignee to possession when lands are bid in for state; redemption when lien is recorded. When the lands are bid in for the state at tax sales, the state shall be entitled to possession of said lands immediately upon execution of the certificate of sale by the judge of probate. If possession is not surrendered within six months from the date of sale after demand therefor is made by the Land Commissioner in behalf of the state, or if the certificate has been assigned by the assignee, then the Land Commissioner in the name of the state or the assignee of the state, if the certificate has been assigned, may maintain an action in ejectment or a statutory real action in the nature of ejectment or other proper remedy for the recovery of the possession of the lands purchased at such sales and shall be entitled to hold the possession thereof on recovery, subject, however, to all rights of redemption provided for in this title. If the mortgage or other instrument creating a lien under which a party seeks to redeem is duly recorded at the time of said tax sale, the said party shall, in addition to the time in this title specified, have the right to redeem said real estate sold, or any portion thereof covered by his mortgage or lien, at any time within one year from the date of written notice from the purchaser of his purchase of said lands at tax sale, served upon such party, and notice served upon either the original mortgagees or lienholders or their transferee of record, or their heirs, personal representatives, or assigns shall be sufficient notice. Such notice shall be given by certified or registered mail, return receipt demanded, addressed to the last known address of the mortgagee or lienholder. Nothing in this title shall affect the rights of minors or insane persons to redeem as provided for in this title, or operate to convey or affect the rights, title or interest of any reversioner or remainderman. (Acts 1935, No. 194, p. 256; Acts 1935, No. 525, p. 1112; Code 1940, T. 51, §286.)
AL Code § 40-10-74 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 3 - Rights and Remedies of Purchasers at Tax Sales.|Section 40-10-74 - Right of Purchaser or Assignee to Possession; Redemption When Lien Is Recorded.

Section 40-10-74Right of purchaser or assignee to possession; redemption when lien is recorded. Any purchaser of lands at a tax sale other than the state or anyone claiming under him shall be entitled to possession of said lands immediately upon receipt of certificate of sale from the tax collector; and, if possession is not surrendered within six months after demand therefor is made by said purchaser or his assignee, the said purchaser or his assignee may maintain an action in ejectment or a statutory real action in the nature of ejectment, or other proper remedy for the recovery of the possession of the lands purchased at such sales and shall be entitled to hold the possession thereof on recovery, subject, however, to all rights of redemption provided for in this title. If the mortgage or other instrument creating a lien under which a party seeks to redeem is duly recorded at the time of said tax sale, the said party shall, in addition to the time in this title specified, have the right to redeem said real estate sold, or any portion thereof covered by his mortgage or lien, at any time within one year from the date of written notice from the purchaser of his purchase of said lands at tax sale, served upon such party, and notice served upon either the original mortgagees or lienholders or their transferee of record, or their heirs, personal representatives or assigns shall be sufficient notice. Such notice shall be given by certified or registered mail, return receipt demanded, addressed to the last known address of the mortgagee or lienholder. Nothing in this title shall affect the rights of minors or insane persons to redeem as provided for in this title, or operate to convey or affect the rights, title or interest of any reversioner or remainderman. (Acts 1935, No. 194, p. 256; Acts 1935, No. 528, p. 1114; Code 1940, T. 51, §287.)
AL Code § 40-10-75 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 3 - Rights and Remedies of Purchasers at Tax Sales.|Section 40-10-75 - (Effective January 1, 2020) Right Where Sale Proceedings Were Defective.

Section 40-10-75(Effective January 1, 2020) Right where sale proceedings were defective. THIS SECTION WAS AMENDED BY ACT 2018-494 IN THE 2018 REGULAR SESSION, EFFECTIVE JANUARY 1, 2020. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. 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 for the possession of land sold for taxes delinquent before January 1, 2020, the title of the purchaser at the tax sale shall be defeated on account of any defect in the proceedings under which the sale is had, or on account of any defect in or insufficiency of the process by which the owner of the land was brought before the probate court, as is provided, or in the service of the process, or by reason of the failure of the judge of probate on account of any negligence or refusal on his or her part to produce when called upon, sufficient evidence of the proper issuance and service of the notice or process, or by reason of any other defect or insufficiency in any of the proceedings for the condemnation and sale of the property, or of the certificate or deed to the purchaser or any two or more of the causes, the officer or officers on account of whose omission or error the defect or insufficiency or defects or insufficiencies shall have arisen, together with the sureties on the official bond, shall be liable to the purchaser whose title shall be thus defeated and to his or her assignees for the full sum of the purchase money paid by him or her at the tax sale for the property, the cost of the action in which the title failed, which the purchaser shall have incurred in attempting to maintain title under the tax sale, together with the interest upon each of these amounts, at the rate of eight percent per annum, subject to the limitations set forth in Section 40-10-122(a); provided that except as to the state, actions under this section shall be commenced within five years from the sale. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §288; Acts 1988, 1st Ex. Sess., No. 88-824, p. 265, §10; Act 2009-508, p. 937, §1; Act 2018-494, §1.)
AL Code § 40-10-76 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 3 - Rights and Remedies of Purchasers at Tax Sales.|Section 40-10-76 - (Effective January 1, 2020) Action for Possession Defeated on Grounds Other Than That Taxes Were Not Due.

Section 40-10-76Action for possession defeated on grounds other than that taxes were not due. 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 other person claiming under the purchaser, to recover the possession of lands sold for taxes, a recovery is defeated on the ground that such sale was invalid for any reason other than that the taxes were not due, the court shall forthwith, on the motion of the plaintiff, ascertain the amount of taxes for which the lands were liable at the time of the sale and for the payment of which they were sold, with interest thereon from the date of sale, and the amount of such taxes on the lands, if any, as the plaintiff, or the person under whom he claims, has, since such sale, lawfully paid or assumed by the state after its purchase, with interest thereon from the date of such payment, the interest on both amounts to be computed at the rate of 12 percent per annum, subject to the limitations set forth in Section 40-10-122(a); and the court shall thereupon render judgment against the defendant in favor of the plaintiff for the amount ascertained and the costs of the action, which judgment shall constitute a lien on the lands sued for, and payment thereof may be enforced as in other cases. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §289; Acts 1988, 1st Ex. Sess., No. 88-824, p. 265, §11; Act 2009-508, p. 937, §1.)
AL Code § 40-10-77 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 3 - Rights and Remedies of Purchasers at Tax Sales.|Section 40-10-77 - (Effective January 1, 2020) Defense of Action Fails on Grounds Other Than That Taxes Were Not Due.

Section 40-10-77Defense of action fails on grounds other than that taxes were not due. 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 an action brought against such purchaser or other person claiming under the purchaser to recover possession of lands sold for taxes, the defendant claims and defends under the tax title and the defense fails on the ground that such sale was invalid for any reason other than that the taxes were not due, and the plaintiff recovers, the court shall forthwith, on the motion of the defendant, ascertain the amount of taxes for which the lands were liable at the time of the sale and for the payment of which they were sold, with interest thereon from the day of sale, and the amount of such taxes on the lands, if any, as the defendant or the person under whom he or she claims has, since such sale, lawfully paid or assumed, in case of the state, with interest thereon from the date of such payment, the interest on both amounts to be computed at the rate of 12 percent per annum, subject to the limitations set forth in Section 40-10-122(a); and the court shall thereupon render judgment against the plaintiff in favor of the defendant for the amount ascertained and the cost of the action, which judgment shall constitute a lien on the land sued for, the payment of which may be enforced as in other cases, and no writ of possession shall issue until such judgment has been satisfied, and the court may order the land sold or condemn it to the satisfaction of the debt. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §290; Acts 1988, 1st Ex. Sess., No. 88-824, p. 265, §12; Act 2009-508, p. 937, §1.)
AL Code § 40-10-78 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 3 - Rights and Remedies of Purchasers at Tax Sales.|Section 40-10-78 - Tender of Party Claiming Adversely to Tax Title; Payment of Excess.

Section 40-10-78Tender of party claiming adversely to tax title; payment of excess. (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 after such tender shall be recovered of him, if, upon a refusal of the tender, he shall pay such amounts into court. (b) If the party is entitled to recover an excess pursuant to Section 40-10-28, the court shall ascertain the amount of the tender after allowing a credit for any such amount and shall direct the county treasurer, or other holder of the excess, to pay the amount of the excess to the court. The county need not be named as a party to the proceedings. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §291; Act 2009-508, p. 937, §1.)
AL Code § 40-10-79 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 3 - Rights and Remedies of Purchasers at Tax Sales.|Section 40-10-79 - Recitation of Fact of Purchase Deemed Prima Facie Evidence.

Section 40-10-79Recitation of fact of purchase deemed prima facie evidence. 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 of purchase, and the same shall prima facie be sufficient to entitle the complainant to judgment, and the burden shall be on the respondent to show that the complainant is not entitled to recover. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §292.)
AL Code § 40-10-80 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 3 - Rights and Remedies of Purchasers at Tax Sales.|Section 40-10-80 - Judgment When Party Claiming Adversely to Tax Title Has Made Payment or Tender.

Section 40-10-80Judgment when party claiming adversely to tax title has made payment or tender. 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 payment required by law for the redemption of such lands, or made tender thereof, and the amount of such tender has been paid into court for the opposite party, judgment must be rendered in his favor for the costs accruing after such payment or tender, except as against the state. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §293.)
AL Code § 40-10-81 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 3 - Rights and Remedies of Purchasers at Tax Sales.|Section 40-10-81 - Books and Records as Prima Facie Evidence.

Section 40-10-81Books and records as prima facie evidence. 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 therefrom shall be prima facie evidence of the facts stated therein. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §294.)
AL Code § 40-10-82 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 3 - Rights and Remedies of Purchasers at Tax Sales.|Section 40-10-82 - Limitation of Actions.

Section 40-10-82Limitation of actions. 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 the age of 19 years or insane, he or she, his or her heirs, or legal representatives shall be allowed one year after such disability is removed to bring an action for the recovery thereof; but this section shall not apply to any action brought by the state, to cases in which the owner of the real estate sold had paid the taxes, for the payment of which such real estate was sold prior to such sale, or to cases in which the real estate sold was not, at the time of the assessment or of the sale, subject to taxation. There shall be no time limit for recovery of real estate by an owner of land who has retained possession. If the owner of land seeking to redeem has retained possession, character of possession need not be actual and peaceful, but may be constructive and scrambling and, where there is no real occupancy of land, constructive possession follows title of the original owner and may only be cut off by adverse possession of the tax purchaser for three years after the purchaser is entitled to possession. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §295; Act 2009-508, p. 937, §1.)
AL Code § 40-10-83 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 3 - Rights and Remedies of Purchasers at Tax Sales.|Section 40-10-83 - (Effective January 1, 2020) Effect of Payment by Original Owner or Assignee.

Section 40-10-83Effect of payment by original owner or assignee. 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. When the action is against the person for whom the taxes were assessed or the owner of the land at the time of the sale, his or her heir, devisee, vendee or mortgagee, the court shall, on motion of the defendant made at any time before the trial of the action, ascertain (i) the amount paid by the purchaser at the sale and of the taxes subsequently paid by the purchaser, together with 12 percent per annum thereon, subject to the limitations set forth in Section 40-10-122(a); (ii) with respect to property located within an urban renewal or urban redevelopment project area designated pursuant to Chapters 2 or 3 of Title 24, all insurance premiums paid or owed by the purchaser for casualty loss coverage on insurable structures and the value of all permanent improvements made by the purchaser determined in accordance with Section 40-10-122, together with 12 percent per annum thereon; (iii) with respect to any property which contains a residential structure at the time of the sale regardless of its location, all insurance premiums paid or owed by the purchaser for casualty loss coverage on the residential structure and the value of all preservation improvements made by the purchaser determined in accordance with Section 40-10-122, together with 12 percent per annum thereon, subject to the limitations set forth in Section 40-10-122(a); and (iv) a reasonable attorney's fee for the plaintiff's attorney for bringing the action. The court shall also determine the right, if any, of the defendant to recover any excess pursuant to Section 40-10-28 and shall apply a credit and direct the payment of the same as set forth in subsection (b) of Section 40-10-78. Upon such determination the court shall enter judgment for the amount so ascertained in favor of the plaintiff against the defendant, and the judgment shall be a lien on the land sued for. Upon the payment into court of the amount of the judgment and costs, the court shall enter judgment for the defendant for the land, and all title and interest in the land shall by such judgment be divested out of the owner of the tax deed. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §296; Acts 1988, 1st Ex. Sess., No. 88-824, p. 265, §13; Act 2002-426, p. 1094, §1; Act 2009-508, p. 937, §1.)
AL Code § 40-10-100 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 4 - Land Sold for Taxes Not Due at Time of Sale.|Section 40-10-100 - Refund to Purchaser When Taxes Not Due at Time of Sale and Land Was Sold Privately by State.

Section 40-10-100Refund to purchaser when taxes not due at time of sale and land was sold privately by state. 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. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §297.)
AL Code § 40-10-101 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 4 - Land Sold for Taxes Not Due at Time of Sale.|Section 40-10-101 - Refund to Purchaser When Taxes Were Not Due at Time of Tax Sale.

Section 40-10-101Refund to purchaser when taxes were not due at time of tax sale. When land has been sold for taxes and purchased by anyone other than the state, 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, his heirs or assigns, upon the surrender of the certificate of purchase, shall be entitled to have the amount paid for the purchase of said land refunded to him, if application shall be made therefor as hereinafter provided, within two years from the date of sale and before the execution of a deed to such purchaser. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §298.)
AL Code § 40-10-102 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 4 - Land Sold for Taxes Not Due at Time of Sale.|Section 40-10-102 - How Refund Procured.

Section 40-10-102How refund procured. In order to procure the refunding under the provisions of Sections 40-10-100 and 40-10-101 of the amounts erroneously paid for the purchase of property, the purchaser, his heirs or assigns shall file in triplicate a petition directed to the chairman of the county commission of the county wherein the land is situated, setting up the facts relied on to procure the refunding of the money so erroneously paid. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §299.)
AL Code § 40-10-103 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 4 - Land Sold for Taxes Not Due at Time of Sale.|Section 40-10-103 - Certification of Facts to Comptroller and Payment by Him.

Section 40-10-103Certification of facts to Comptroller and payment by him. The chairman of the county commission shall examine said petition and also the tax books of his county, and if the facts set forth in the petition are such as to entitle petitioner to the refunding of the money as prayed for, he shall so certify to the Comptroller, stating the amount to be refunded by the state, and forward to the Comptroller a copy of the petition with his certificate endorsed thereon; and, if the Comptroller shall be satisfied that the petitioner is entitled to have the money refunded to him, he shall draw his warrant on the Treasurer in favor of the petitioner for such an amount as the certificate of the chairman of the county commission shows should be refunded. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §300.)
AL Code § 40-10-104 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 10 - Sale of Land.|Article 4 - Land Sold for Taxes Not Due at Time of Sale.|Section 40-10-104 - Warrant Drawn on School Funds.

Section 40-10-104Warrant drawn on school funds. The chairman of the county commission shall likewise certify his findings on the triplicate petition stating the amount of money which the petitioner is entitled to receive from the county and from the county school and district school fund, and such petition with his certificate endorsed thereon he shall deliver to the petitioner, who may present a copy to the county commission; and, if said commission is satisfied with the proof of the claim made by the petition, the commission must allow said claims to the amount of taxes paid to the county and draw a warrant on the treasurer of the county for the amount allowed in favor of the petitioner, and the petitioner may likewise present a copy of such petition with the certificate of the chairman of the county commission endorsed thereon to the county board of education, and the fact of the allowance by the Comptroller and the county commission, and thereupon such county school board shall allow said claim to the amount of taxes paid to the county school fund and the district school fund and draw a warrant on the county treasurer of school funds for the amounts due from the county school fund and from the district school fund. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §301.)