---
title: O.C.G.A. § 48-4-75. Legislative findings.
collection: code
id: 48-4-75
cite_as: O.C.G.A. § 48-4-75 (2025)
canonical_url: https://georgiacommons.org/code/48-4-75
md_url: https://georgiacommons.org/code/48-4-75.md
text_url: https://georgiacommons.org/code/48-4-75/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=254
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/48-4-65.md
next: https://georgiacommons.org/code/48-4-76.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 / AD VALOREM TAX FORECLOSURES
---

# O.C.G.A. § 48-4-75. Legislative findings.

The General Assembly finds that the nonpayment of ad valorem taxes by property owners effectively shifts a greater tax burden to property owners willing and able to pay their share of such taxes, that the failure to pay ad valorem taxes creates a significant barrier to neighborhood and urban revitalization, that significant tax delinquency creates barriers to marketability of the property, and that nonjudicial tax foreclosure procedures are inefficient, lengthy, and commonly result in title to real property which is neither marketable nor insurable. In addition, the General Assembly finds that tax delinquency in many instances results in properties which present health and safety hazards to the public. Consequently, the General Assembly further finds that the alternative to nonjudicial tax foreclosure procedures authorized by this article is an effective means of eliminating health and safety hazards by putting certain tax delinquent properties back on the tax rolls and into productive use.

## History

Code 1981, § 48-4-75, enacted by Ga. L. 1995, p. 272, § 1.