---
title: O.C.G.A. § 36-39-20. Lien for assessment and interest.
collection: code
id: 36-39-20
cite_as: O.C.G.A. § 36-39-20 (2025)
canonical_url: https://georgiacommons.org/code/36-39-20
md_url: https://georgiacommons.org/code/36-39-20.md
text_url: https://georgiacommons.org/code/36-39-20/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t35-t36-ch1-59-(v27)-2025-pdf.pdf?sfvrsn=66569db4_0#page=838
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/36-39.md
previous: https://georgiacommons.org/code/36-39-19.md
next: https://georgiacommons.org/code/36-39-21.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Session of the General Assembly of Georgia
heading_path: LOCAL GOVERNMENT / Provisions Applicable to Municipal Corporations Only / STREET IMPROVEMENTS
---

# O.C.G.A. § 36-39-20. Lien for assessment and interest.

The assessment and each installment thereof, along with the interest thereon and the expense of collection, are declared to be a lien against the lots and tracts of land so assessed, from the date of the ordinance levying the same, coequal with the lien of other taxes and prior to and superior to all other liens against such lots or tracts. Such lien shall continue until the assessment and the interest thereon are fully paid and shall be enforced in the same manner as are liens for municipal corporation taxes.

## History

Ga. L. 1927, p. 321, § 9; Code 1933, § 69-416.