Ex parte First United Security Bank and Paty Holdings, LLC.

MURDOCK, Justice.

This Court granted certiorari review to clarify our decision in First Union National Bank of Florida v. Lee County Commission, 75 So.3d 105 (Ala.2011), and to further address who is the “owner” entitled to recover excess funds received from the tax sale of real estate. We reverse and remand.

I. Facts and Procedural History

First United Security Bank (“First United”) and its wholly owned subsidiary, Paty Holdings, LLC (sometimes hereinafter referred to collectively as “the bank”), brought suit to- recover excess funds received by Tuscaloosa County from the tax sale of real…