§11-8-22. Supersedeas to levy order; rescission or reversal;
return of money collected; recovery by action.
Within forty days after an order for a levy the circuit court
of the county, or the judge in vacation, may allow a writ of
supersedeas on the petition of at least twenty-four persons
interested in reversing the order. The levying body, without
awaiting the final decision, may rescind the order, and impose a
new levy. If the court, on the hearing, finds that the order is
contrary to law and reverses the order, the levying body shall
impose a levy according to law. If money is collected under any
order which is afterward rescinded or reversed, the collecting
officer shall, upon demand, refund any payment to the person from
whom it was collected. If the collecting officer fail to repay the
amount, he and his sureties shall be jointly and severally liable
for the amount and the costs of recovery. Recovery may be had by
summons before a justice or on motion in the circuit court.