Home Ins. Co. v. City of Birmingham

BROWN, Justice.

This action is by a taxpayer against the petitioner, the City of Birmingham, to recover money paid “under mistake of law or fact,” and is rested on the provisions of sections 3144, 3145 and 3146, of the Code 1923, the last-mentioned having been amended by Act approved July 28, 1931, limiting the right to payment made within one year of the commencement of the action. Gen.Acts 1931, p. 811.

The basis of the right of action as prescribed by the statute is: “The payment of money under mistake of law or fact Upon any illegal tax assessment made under color of any law, special or…