Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 3. TAX EXECUTIONS · Article 1. GENERAL PROVISIONS

48-3-5. Geographical scope of tax executions.

Active

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

If there is not sufficient property in the county in which the taxpayer resides to satisfy the tax execution, property of the taxpayer situated in any other county shall be subject to levy and sale.

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, § 822; Code 1868, § 901; Code 1873, § 899; Code 1882, § 899; Civil Code 1895, § 911; Civil Code 1910, § 1174; Code 1933, § 92-7405; Code 1933, § 91A309, enacted by Ga. L. 1978, p. 309, § 2.

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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, page 164; merge action: carried; file SHA-256 bb15f8d0d693.