Official Code of Georgia Annotated

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

48-3-6. Levying officers; aggregate multiple executions.

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

(a)
Executions may be levied by the officers to whom such executions are directed or by other officers who are authorized by law to act in their place.#
(b)
Any levying officer to whom there have been directed two or more executions against a defendant or to whom there have been directed two or more in rem executions against the same unreturned property may aggregate such executions and may make a levy for the total amount due as in the case of single execution.#

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

Orig. Code 1863, § 811; Code 1868, § 891; Code 1873, § 888; Ga. L. 1876, p. 30, § 1; Code 1882, § 888; Civil Code 1895, § 905; Civil Code 1910, § 1165; Code 1933, § 92-7406; Code 1933, § 91A310, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1985, p. 1243, § 2.

Code Commission notes

Pursuant to Code Section 28-9-5, in 1987, commas were deleted preceding and following the phrase “or to whom . . . unreturned property” in subsection (b).

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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.

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