Official Code of Georgia Annotated
Title 48. REVENUE AND TAXATION · Chapter 3. TAX EXECUTIONS · Article 1. GENERAL PROVISIONS
48-3-17. Grace period after order; effect of respondent’s appearance.
Current through: Including Acts of the 2025 Regular Session of the General Assembly.
The order provided for in Code Section 48-3-16 shall not become final until the expiration of 30 days after its entry, during which time the respondent may appear and assert the defenses he could have asserted prior to the entry of the order; and the court shall so state in its order. If the respondent does not take advantage of this additional period within which to make a defense, the clerk of the superior court shall so note on the original order and the judgment shall be final. If the respondent does appear, the original order shall be vacated and the action shall proceed as if the order had never been entered.
History
Ga. L. 1957, p. 619, § 8; Code 1933, § 91A-320, enacted by Ga. L. 1978, p. 309, § 2.
Read the official page (the state's PDF, opened at the page this text was read from).
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, page 179; merge action: carried; file SHA-256 bb15f8d0d693.