Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 4. TAX SALES · Article 1. SALES UNDER TAX EXECUTIONS

48-4-4. Purchase by one obligated to pay.

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

One who is obligated to pay a tax on property cannot strengthen his title by purchasing the property at a tax sale. Each such purchase shall be treated as payment for the tax due.

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.

Civil Code 1895, § 904; Civil Code 1910, § 1164; Code 1933, § 92-8105; Code 1933, § 91A-404, enacted by Ga. L. 1978, p. 309, § 2.

History of Section.: This Code section is derived from the decision in Burns v. Lewis, 86 Ga. 591, 13 S.E. 123 (1891).

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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 209; merge action: carried; file SHA-256 bb15f8d0d693.