---
title: O.C.G.A. § 48-4-4. Purchase by one obligated to pay.
collection: code
id: 48-4-4
cite_as: O.C.G.A. § 48-4-4 (2025)
canonical_url: https://georgiacommons.org/code/48-4-4
md_url: https://georgiacommons.org/code/48-4-4.md
text_url: https://georgiacommons.org/code/48-4-4/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=209
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/48-4.md
previous: https://georgiacommons.org/code/48-4-3.md
next: https://georgiacommons.org/code/48-4-5.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 SALES / SALES UNDER TAX EXECUTIONS
---

# O.C.G.A. § 48-4-4. Purchase by one obligated to pay.

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.

## History

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).