Alabama Code > Title 40 > Chapter 10 > Article 6 – Refund of Taxes Paid by Mistake or Error


§ 40-10-160	When taxpayer entitled to recover
§ 40-10-161	Filing petition
§ 40-10-162	Duty of judge of probate and Comptroller; payment by State Treasurer
§ 40-10-163	Presentation of petition to county commission; payment by county treasurer
§ 40-10-164	Recovery from municipalities, etc
§ 40-10-165	Payment by municipalities, etc
§ 40-10-166	Application of Sections 40-10-164 and 40-10-165

Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
circuit: means judicial circuit. See Alabama Code 1-1-1
preceding: means next before. See Alabama Code 1-1-1
Probate: Proving a will
state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1