Code Sections

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

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

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

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

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

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

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

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

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

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

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

Judgment Liens

O.C.G.A. §9-12-93 - When property discharged from lien