Tax Executions
O.C.G.A. §48-3-3 - Executions by tax collectors and commissioners
O.C.G.A. §43-3-3.1 - Immediate payment where property may leave jurisdiction
O.C.G.A. §48-3-4 - Selection of property to be levied
O.C.G.A. §48-3-5 - Geographical Scope of tax executions
O.C.G.A. §48-3-6 - Leviers of multiple executions; aggregating multiple executions
O.C.G.A. §48-3-9 - Notice of levy to owner of security deed or mortgage; list; fees
O.C.G.A. §48-3-10 - Form Notice
O.C.G.A. §48-3-19 - Transfer of executions
O.C.G.A. §48-3-21 - Statute of limitations for tax executions
O.C.G.A. §48-3-21.1 - Statute of limitations for enforcement for ad valorem taxes less than $5.00
O.C.G.A. §48-3-27 - Obstructing levying officers: penalty
O.C.G.A. §43-3-3.1 - Immediate payment where property may leave jurisdiction
O.C.G.A. §48-3-4 - Selection of property to be levied
O.C.G.A. §48-3-5 - Geographical Scope of tax executions
O.C.G.A. §48-3-6 - Leviers of multiple executions; aggregating multiple executions
O.C.G.A. §48-3-9 - Notice of levy to owner of security deed or mortgage; list; fees
O.C.G.A. §48-3-10 - Form Notice
O.C.G.A. §48-3-19 - Transfer of executions
O.C.G.A. §48-3-21 - Statute of limitations for tax executions
O.C.G.A. §48-3-21.1 - Statute of limitations for enforcement for ad valorem taxes less than $5.00
O.C.G.A. §48-3-27 - Obstructing levying officers: penalty
Sales Under Tax Executions
O.C.G.A. §48-4-1 - Procedures for sale under tax levies and executions
O.C.G.A. §48-4-4 - Purchase by one obligated to pay does not strengthen title
O.C.G.A. §48-4-5 - Payment of excess
O.C.G.A. §48-4-4 - Purchase by one obligated to pay does not strengthen title
O.C.G.A. §48-4-5 - Payment of excess
Purchase by Counties
O.C.G.A. §48-2-40 - Authority of counties to buy property sold under tax executions
O.C.G.A. §48-4-21 - Right of redemption; disposition of unredeemed property by BOC
O.C.G.A. §48-4-23 - County tax commissioners and certain employees prohibited from purchasing tax sale
O.C.G.A. §48-4-21 - Right of redemption; disposition of unredeemed property by BOC
O.C.G.A. §48-4-23 - County tax commissioners and certain employees prohibited from purchasing tax sale
Redemption of
Property Sold
for Taxes
O.C.G.A. §48-4-40 - Persons entitled to redeem land sold under tax execution; payment; time
O.C.G.A. §48-4-41 - Redemption by creditor without lien
O.C.G.A. §48-4-42 - Amount payable for redemption; additional cost
O.C.G.A. §48-4-43 - Effect of redemption
O.C.G.A. §48-4-44 - Quitclaim deed by purchaser
O.C.G.A. §48-4-45 - Notice of foreclosure of right to redeem; time; persons entitled to notice
O.C.G.A. §48-4-46 - Form of notice of foreclosure of right to redeem; service; time; return and record
O.C.G.A. §48-4-47 - Tender of redemption price before action to cancel tax deed
O.C.G.A. §48-4-48 - Ripening of tax deed title by prescription
O.C.G.A. §48-4-41 - Redemption by creditor without lien
O.C.G.A. §48-4-42 - Amount payable for redemption; additional cost
O.C.G.A. §48-4-43 - Effect of redemption
O.C.G.A. §48-4-44 - Quitclaim deed by purchaser
O.C.G.A. §48-4-45 - Notice of foreclosure of right to redeem; time; persons entitled to notice
O.C.G.A. §48-4-46 - Form of notice of foreclosure of right to redeem; service; time; return and record
O.C.G.A. §48-4-47 - Tender of redemption price before action to cancel tax deed
O.C.G.A. §48-4-48 - Ripening of tax deed title by prescription
Land Bank Authorities
O.C.G.A. §48-4-60 - Definitions
O.C.G.A. §48-4-61 - LBA established by interlocal cooperation agreement; powers; purpose; dissolution
O.C.G.A. §48-4-62 - Board to govern authority; members; meetings; organization; staff
O.C.G.A. §48-4-63 - Administration of properties
O.C.G.A. §48-4-64 - Acquisition and disposal of property
O.C.G.A. §48-4-65 - Foreclosure of the right to redemption to property conveyed to authority
O.C.G.A. §48-4-61 - LBA established by interlocal cooperation agreement; powers; purpose; dissolution
O.C.G.A. §48-4-62 - Board to govern authority; members; meetings; organization; staff
O.C.G.A. §48-4-63 - Administration of properties
O.C.G.A. §48-4-64 - Acquisition and disposal of property
O.C.G.A. §48-4-65 - Foreclosure of the right to redemption to property conveyed to authority
Ad Valorem Tax Foreclosure
O.C.G.A. §48-4-75 - Legislative finding
O.C.G.A. §48-4-76 - Judicial IN REM tax foreclosures
O.C.G.A. §48-4-77 - Definitions
O.C.G.A. §48-4-78 - Identification of properties; petition; petition contents; notice
O.C.G.A. §48-4-79 - Judicial hearing; orders; priority of claims; death of interested party
O.C.G.A. §48-4-80 - Redemption by owner or other interested party
O.C.G.A. §48-4-81 - Sale procedures; time; minimum bid; finality; right to redeem; tax deed; report of sale
O.C.G.A. §48-4-76 - Judicial IN REM tax foreclosures
O.C.G.A. §48-4-77 - Definitions
O.C.G.A. §48-4-78 - Identification of properties; petition; petition contents; notice
O.C.G.A. §48-4-79 - Judicial hearing; orders; priority of claims; death of interested party
O.C.G.A. §48-4-80 - Redemption by owner or other interested party
O.C.G.A. §48-4-81 - Sale procedures; time; minimum bid; finality; right to redeem; tax deed; report of sale
County Tax Officials &
Administration
O.C.G.A. §48-5-137 - Tax collectors and tax commissioners as ex-officio sheriffs
County Taxation
O.C.G.A. §48-5-237 - Payment of taxes where property lies in more than one county
Municipal Taxation
O.C.G.A. §48-5-358 - Executions for collection of assessments for paving streets, laying sewers, tax sales
O.C.G.A. §48-5-359 - Sale of properties for city taxes, purchase by city, tax deeds, proceeds of sale
O.C.G.A. §48-5-359.1 - County tract with county tax commissioner to assess and collect municipal taxes
O.C.G.A. §48-5-359 - Sale of properties for city taxes, purchase by city, tax deeds, proceeds of sale
O.C.G.A. §48-5-359.1 - County tract with county tax commissioner to assess and collect municipal taxes
School Taxation
O.C.G.A. §48-5-400 - Power of county BOC to levy and collect educational taxes
O.C.G.A. §48-5-404 - Collection of county school taxes by tax commissioner
O.C.G.A. §48-5-404 - Collection of county school taxes by tax commissioner
Mobile Homes
O.C.G.A. §48-5-490 - Mobile homes owned on January 1 subject to ad valorem taxation
O.C.G.A. §48-5-492 - Issuance of mobile home location permits
O.C.G.A. §48-5-493 - Failure to attach and display decals, penalties, venue for prosecution
O.C.G.A. §48-5-492 - Issuance of mobile home location permits
O.C.G.A. §48-5-493 - Failure to attach and display decals, penalties, venue for prosecution
Executions and Judicial Sales
O.C.G.A. §9-13-12 - Entry of levy on the process
O.C.G.A. §9-13-13 - Written notice of levy on land
O.C.G.A. §9-13-55 - Seizure prerequisite to sale of personalty
O.C.G.A. §9-13-140 - Advertisement, description of property
O.C.G.A. §9-13-141 - Timing of advertisements
O.C.G.A. §9-13-142 - Requirements for official organ or publication
O.C.G.A. §9-13-143 - Rates for legal advertisements
O.C.G.A. §9-13-13 - Written notice of levy on land
O.C.G.A. §9-13-55 - Seizure prerequisite to sale of personalty
O.C.G.A. §9-13-140 - Advertisement, description of property
O.C.G.A. §9-13-141 - Timing of advertisements
O.C.G.A. §9-13-142 - Requirements for official organ or publication
O.C.G.A. §9-13-143 - Rates for legal advertisements
Conduct & Effect
O.C.G.A. §9-13-160 - Time of conducting public sale
O.C.G.A. §9-13-161 - Where and when sales under execution held; change by court order
O.C.G.A. §9-13-161.1 - Holding sales of personal property other than courthouse; general order
O.C.G.A. §9-13-162 - Continuance of sale from day to day
O.C.G.A. §9-13-161 - Where and when sales under execution held; change by court order
O.C.G.A. §9-13-161.1 - Holding sales of personal property other than courthouse; general order
O.C.G.A. §9-13-162 - Continuance of sale from day to day
Judgment Liens
O.C.G.A. §9-12-93 - When property discharged from lien