---
title: O.C.G.A. § 44-14-571. Filing of federal tax liens on realty and personalty.
collection: code
id: 44-14-571
cite_as: O.C.G.A. § 44-14-571 (2025)
canonical_url: https://georgiacommons.org/code/44-14-571
md_url: https://georgiacommons.org/code/44-14-571.md
text_url: https://georgiacommons.org/code/44-14-571/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t44-ch8-15-(v32)-2022-pdf.pdf?sfvrsn=9e9e06de_0#page=879
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.
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: PROPERTY / MORTGAGES, CONVEYANCES TO SECURE DEBT, AND LIENS / LIENS / REGISTRATION OF LIENS FOR FEDERAL TAXES
---

# O.C.G.A. § 44-14-571. Filing of federal tax liens on realty and personalty.

(a) Notices of liens upon real property for taxes payable to the United States and certificates and all notices affecting such liens, including certificates of redemption, shall be filed in the office of the clerk of the superior court of the county in which the real property subject to a federal tax lien is located.

(b) Notices of liens upon personal property, whether tangible or intangible, for taxes payable to the United States and certificates and all notices affecting such liens, including certificates of redemption, shall be filed as follows:

(1) If the person against whose interest the tax lien applies is a corporation or partnership whose principal executive office is in this state, as these entities are defined in the internal revenue laws of the United States, in the office of the clerk of the superior court of the county in which the principal executive office is located; and

(2) In all other cases, in the office of the clerk of the superior court of the county where the taxpayer resides at the time of the filing of the notice of lien.

## History

Ga. L. 1924, p. 124, § 1; Code 1933, § 67-2601; Ga. L. 1967, p. 549, § 1; Ga. L. 1968, p. 561, § 1.

## Cross References

Liens for state, county, or municipal taxes generally, § 48-2-56.