--- title: O.C.G.A. § 48-3-17. Grace period after order; effect of respondent’s appearance. collection: code id: 48-3-17 cite_as: O.C.G.A. § 48-3-17 (2025) canonical_url: https://georgiacommons.org/code/48-3-17 md_url: https://georgiacommons.org/code/48-3-17.md text_url: https://georgiacommons.org/code/48-3-17/text source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-2024-pdf.pdf?sfvrsn=2edc88a7_0#page=179 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/48-3.md previous: https://georgiacommons.org/code/48-3-16.md next: https://georgiacommons.org/code/48-3-18.md 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: REVENUE AND TAXATION / TAX EXECUTIONS / GENERAL PROVISIONS --- # O.C.G.A. § 48-3-17. Grace period after order; effect of respondent’s appearance. 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.