§11A-3-53. Refund to purchaser of payment made at deputy
commissioner's sale where property is nonexistent.
If, within forty-five days following the approval of the sale
by the auditor, the purchaser discovers that the property purchased
at the sale is nonexistent, the purchaser shall submit the abstract
or certificate of an attorney-at-law that the property is
nonexistent. Upon receipt of the abstract or certificate, the
deputy commissioner shall cause the moneys so paid to be refunded.
Upon refund of the amount bid at a deputy commissioner's sale, the
deputy commissioner shall inform the assessor that the property
does not exist for the purpose of having the assessor correct the
error. For failure to meet this requirement, the purchaser shall
lose all benefits of his purchase.