---
title: O.C.G.A. § 44-2-176. Duty of tax officer to have delinquent taxes or assessments noted; effect of delinquencies prior to notation; liability of officer.
collection: code
id: 44-2-176
cite_as: O.C.G.A. § 44-2-176 (2025)
canonical_url: https://georgiacommons.org/code/44-2-176
md_url: https://georgiacommons.org/code/44-2-176.md
text_url: https://georgiacommons.org/code/44-2-176/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t44-ch1-7-(v31)-2010-pdf.pdf?sfvrsn=35dd922f_0#page=138
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 / RECORDATION AND REGISTRATION OF DEEDS AND OTHER INSTRUMENTS / LAND REGISTRATION / Conveyance, Transfer, and Descent
---

# O.C.G.A. § 44-2-176. Duty of tax officer to have delinquent taxes or assessments noted; effect of delinquencies prior to notation; liability of officer.

After December 31 of every year, it shall be the duty of every officer charged with the collection of any taxes or assessments charged upon any registered land or any interest therein which have not been paid when due to cause a notation of the fact that those taxes or assessments have not been paid to be entered upon the certificate of title on the title register along with the amount thereof. Unless such notation is made, the delinquent tax or assessment shall not affect any transfer or other dealing with the registered land; but the tax officer failing to perform such duty and his surety shall be liable for the payment of the taxes and assessments, with all lawful penalties and interest thereon, if any loss is occasioned to the state, county, municipality, or other political subdivision on account of such failure.

## History

Ga. L. 1917, p. 108, § 57; Code 1933, § 60-517.