---
title: O.C.G.A. § 48-4-40. Persons entitled to redeem land sold under tax execution; payment; time.
collection: code
id: 48-4-40
cite_as: O.C.G.A. § 48-4-40 (2025)
canonical_url: https://georgiacommons.org/code/48-4-40
md_url: https://georgiacommons.org/code/48-4-40.md
text_url: https://georgiacommons.org/code/48-4-40/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=221
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
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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 / REDEMPTION OF PROPERTY SOLD FOR TAXES
---

# O.C.G.A. § 48-4-40. Persons entitled to redeem land sold under tax execution; payment; time.

Whenever any real property is sold under or by virtue of an execution issued for the collection of state, county, municipal, or school taxes or for special assessments, the defendant in fi. fa. or any person having any right, title, or interest in or lien upon such property may redeem the property from the sale by the payment of the amount required for redemption, as fixed and provided in Code Section 48-4-42:

(1) At any time within 12 months from the date of the sale; and

(2) At any time after the sale until the right to redeem is foreclosed by the giving of the notice provided for in Code Section 48-4-45.

## History

Orig. Code 1863, § 820; Code 1873, § 898; Code 1882, § 898; Civil Code 1895, § 909; Civil Code 1910, § 1169; Code 1933, § 92-8301; Ga. L. 1937, p. 491, § 2; Code 1933, § 91A-430, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 10, § 9; Ga. L. 2016, p. 758, § 1/SB 379; Ga. L. 2016, p. 793, § 1/HB 51.

## Law Reviews

For annual survey of real property law, see 57 Mercer L. Rev. 331 (2005).

For annual survey of real property law, see 58 Mercer L. Rev. 367 (2006).

For annual survey of real property law, see 68 Mercer L. Rev. 231 (2016).

For annual survey on real property, see 69 Mercer L. Rev. 251 (2017).

For annual survey on bankruptcy law, see 69 Mercer L. Rev. 1033 (2018).

For annual survey on real property law, see 70 Mercer L. Rev. 209 (2018).

For annual survey on real property, see 71 Mercer L. Rev. 241 (2019).