Georgia Commons

Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 4. TAX SALES · Article 3. REDEMPTION OF PROPERTY SOLD FOR TAXES

48-4-45. Notice of foreclosure of right to redeem; persons entitled to notice.

Active

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

  1. (a)

    After 12 months from the date of a tax sale, the purchaser at the sale or his heirs, successors, or assigns may terminate, foreclose, divest, and forever bar the right to redeem the property from the sale by causing a notice or notices of the foreclosure, as provided for in this article:#

    1. (1)

      To be served upon all of the following persons who reside in the county in which the property is located:#

      1. (A)

        The defendant in the execution under or by virtue of which the sale was held;#

      2. (B)

        The occupant, if any, of the property; and#

      3. (C)

        All persons having of record in the county in which the land is located any right, title, or interest in, or lien upon the property;#

    2. (2)

      To be sent by registered or certified mail or statutory overnight delivery to each of the persons specified in subparagraphs (A), (B), and (C) of paragraph (1) of this subsection who resides outside the county in which the property is located, if the address of that person is reasonably ascertainable; and#

    3. (3)

      To be published, if that tax sale occurs on or after July 1, 1989, in the newspaper in which the sheriff’s advertisements for the county are published in each county in which that property is located, which publication shall occur once a week for four consecutive weeks in the six-month period immediately prior to the week of the redemption deadline date specified in the notice.#

  2. (b)

    Nothing contained in this Code section shall be construed to require that any notice be sent to or served upon any person whose right, title, interest in, or lien upon the property does not appear of record in the county in which the land is located.#

  3. (c)

    The heirs of any deceased owner of any land entitled to notice pursuant to this Code section shall be served by the sheriff or notified as provided in this article.#

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

Ga. L. 1937, p. 491, § 2; Code 1933, § 91A-434, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1989, p. 1391, § 1; Ga. L. 2000, p. 1589, § 3.

Law reviews

For annual survey of law of real property, see 38 Mercer L. Rev. 319 (1986). For annual survey of real property law, see 57 Mercer L. Rev. 331 (2005). For annual survey on real property law, see 61 Mercer L. Rev. 301 (2009). For annual survey on real property, see 69 Mercer L. Rev. 251 (2017).

Read the official page (the state's PDF, opened at the page this text was read from).

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, pages 237 to 238; merge action: carried; file SHA-256 bb15f8d0d693.

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