---
title: Title 48, Chapter 4. Tax Sales
collection: code
id: code:chapter:48-4
canonical_url: https://georgiacommons.org/code/title/48/chapter/4
md_url: https://georgiacommons.org/code/48-4.md
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.md
previous: https://georgiacommons.org/code/48-3.md
next: https://georgiacommons.org/code/48-5.md
index: https://georgiacommons.org/code/index.md
heading: TAX SALES
title_heading: REVENUE AND TAXATION
section_count: 46
full_url: https://georgiacommons.org/code/48-4.md?full=1
---

# Title 48, Chapter 4. Tax Sales

Title 48. Revenue and Taxation

46 sections. Each line is `citation, catchline, status, URL`; the text of every section, in order, is at https://georgiacommons.org/code/48-4.md?full=1 (capped, with a pointer to continue).

- 48-4-1, Procedures for sales under tax levies and executions, active, https://georgiacommons.org/code/48-4-1.md
- 48-4-2, Assessment and disposition of unreturned property, active, https://georgiacommons.org/code/48-4-2.md
- 48-4-3, Duties of levying officers, active, https://georgiacommons.org/code/48-4-3.md
- 48-4-4, Purchase by one obligated to pay, active, https://georgiacommons.org/code/48-4-4.md
- 48-4-5, Payment of excess, active, https://georgiacommons.org/code/48-4-5.md
- 48-4-6, Validity of deed made at tax sale, active, https://georgiacommons.org/code/48-4-6.md
- 48-4-7, Authority of levying officer to put purchaser in possession of land, active, https://georgiacommons.org/code/48-4-7.md
- 48-4-20, Authority of counties to buy property sold under tax executions, active, https://georgiacommons.org/code/48-4-20.md
- 48-4-21, Right of redemption; disposition of unredeemed property by county governing authority, active, https://georgiacommons.org/code/48-4-21.md
- 48-4-22, Authority of counties to buy property sold under tax executions; finality of tax execution sales; issuance of “Bill of Sale for Personal Property.”, active, https://georgiacommons.org/code/48-4-22.md
- 48-4-23, County tax commissioners and certain employees prohibited from purchasing property offered for sale under tax executions or tax foreclosure proceedings; criminal penalties, active, https://georgiacommons.org/code/48-4-23.md
- 48-4-40, Persons entitled to redeem land sold under tax execution; payment; time, active, https://georgiacommons.org/code/48-4-40.md
- 48-4-41, Redemption by creditor without lien, active, https://georgiacommons.org/code/48-4-41.md
- 48-4-42, Amount payable for redemption; additional costs, active, https://georgiacommons.org/code/48-4-42.md
- 48-4-43, Effect of redemption, active, https://georgiacommons.org/code/48-4-43.md
- 48-4-44, Quitclaim deed by purchaser, active, https://georgiacommons.org/code/48-4-44.md
- 48-4-45, Notice of foreclosure of right to redeem; persons entitled to notice, active, https://georgiacommons.org/code/48-4-45.md
- 48-4-46, Form of notice of foreclosure of right to redeem; service, active, https://georgiacommons.org/code/48-4-46.md
- 48-4-47, Tender of redemption price before action to cancel tax deed, active, https://georgiacommons.org/code/48-4-47.md
- 48-4-48, Ripening of tax deed title by prescription, active, https://georgiacommons.org/code/48-4-48.md
- 48-4-60, Definitions, active, https://georgiacommons.org/code/48-4-60.md
- 48-4-61, Land bank authority established by interlocal cooperation agreement; powers; purpose; dissolution, active, https://georgiacommons.org/code/48-4-61.md
- 48-4-62, Board to govern authority; members; meetings; organization; staff, active, https://georgiacommons.org/code/48-4-62.md
- 48-4-63, Administration of properties, active, https://georgiacommons.org/code/48-4-63.md
- 48-4-64, Acquisition and disposal of property, active, https://georgiacommons.org/code/48-4-64.md
- 48-4-65, Foreclosure of right of redemption to property conveyed to authority, active, https://georgiacommons.org/code/48-4-65.md
- 48-4-75, Legislative findings, active, https://georgiacommons.org/code/48-4-75.md
- 48-4-76, Judicial in rem tax foreclosures, active, https://georgiacommons.org/code/48-4-76.md
- 48-4-77, Definitions, active, https://georgiacommons.org/code/48-4-77.md
- 48-4-78, Identification of properties on which ad valorem taxes are delinquent; petition for tax foreclosure; contents of petition; notice, active, https://georgiacommons.org/code/48-4-78.md
- 48-4-79, Judicial hearing on petition; orders; priority of claims; death of interested party, active, https://georgiacommons.org/code/48-4-79.md
- 48-4-80, Redemption by owner or other interested party, active, https://georgiacommons.org/code/48-4-80.md
- 48-4-81, Sale procedures; minimum bid; finality; right of redemption by owner; execution of tax deed; report of sale, active, https://georgiacommons.org/code/48-4-81.md
- 48-4-100, Short title; applicability, active, https://georgiacommons.org/code/48-4-100.md
- 48-4-101, Legislative findings and declarations, active, https://georgiacommons.org/code/48-4-101.md
- 48-4-102, Definitions, active, https://georgiacommons.org/code/48-4-102.md
- 48-4-103, Creation; existence; board membership, active, https://georgiacommons.org/code/48-4-103.md
- 48-4-104, Size of board; membership; governance, active, https://georgiacommons.org/code/48-4-104.md
- 48-4-105, Employment of executive director, legal counsel, technical experts, agents, and employees; contracts and agreements with localities for staffing services, active, https://georgiacommons.org/code/48-4-105.md
- 48-4-106, Powers; limitation or withdrawal of power by land bank member under certain circumstances, active, https://georgiacommons.org/code/48-4-106.md
- 48-4-107, No eminent domain power, active, https://georgiacommons.org/code/48-4-107.md
- 48-4-108, Exemption of land bank property from state and local taxation; acquisition of real property interests; geographical restriction, active, https://georgiacommons.org/code/48-4-108.md
- 48-4-109, Acquired property in land bank name; public review and inspection of inventory; property transaction requirements; hierarchy of uses, active, https://georgiacommons.org/code/48-4-109.md
- 48-4-110, Funding through grants and loans; receipt of payments for various activities; remission of real property tax; allocation of proceeds from sale of property, active, https://georgiacommons.org/code/48-4-110.md
- 48-4-111, Public meetings; conflicts of interest; dissolution, active, https://georgiacommons.org/code/48-4-111.md
- 48-4-112, Extinguishment of prior encumbrances, liens, and claims for real property taxes owed; remission to tax collector; tax collector authorized to assign, transfer, or sell to land bank certain ad valorem tax executions; content of notice of transfer; nonjudicial tax sale, active, https://georgiacommons.org/code/48-4-112.md