Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 2. STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT · Article 2. ADMINISTRATION

48-2-61. Effect of actions taken to avoid payment of taxes; liability.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

(a)
All deeds of gift, mortgages, sales, transfers of titles to motor vehicles, and assignments of property of any kind made to avoid payment of taxes and all judgments procured for the purpose of avoiding payment of taxes shall be null and void.#
(b)
The person holding such property or the person to whom such conveyance has been made and the property also, wherever found and no matter in whose possession it may be, shall be liable for taxes.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Laws 1804, Cobb’s 1851 Digest, p. 1050; Code 1863, §§ 743, 744; Code 1868, §§ 810, 811; Code 1873, §§ 813, 814; Code 1882, §§ 813, 814; Civil Code 1895, §§ 885, 886; Civil Code 1910, §§ 1142, 1143; Code 1933, §§ 92-5710, 92-5711; Code 1933, § 91A-261, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1997, p. 419, § 33.

Law reviews

For article commenting on the 1997 amendment of this Code section, see 14 Georgia St. U.L. Rev. 215 (1997).

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t48-ch1-6-(v36)-2024-pdf.pdf, Volume V36, 2024 edition, pages 141 to 142; merge action: carried; file SHA-256 bb15f8d0d693.