Section 40-10-166
Application of Sections 40-10-164 and 40-10-165.
The provisions of Sections 40-10-164 and 40-10-165 shall apply to all persons and corporations who are justly and equitably entitled to have money erroneously paid for taxes refunded, such payment having been made within two years preceding the commencement of any action, suit, or proceedings for its recovery, and no action, suit, or other procedure can be maintained unless brought or commenced within two years after such payment is made.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §334.)