Code of Alabama - Title 40: Revenue and Taxation - Section 40-10-79 - Recitation of fact of purchase deemed prima facie evidence

Section 40-10-79 - Recitation 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.)

Last modified: May 3, 2021