---
title: O.C.G.A. § 48-5-28. Priority of taxes over other claims; superiority of security deed.
collection: code
id: 48-5-28
cite_as: O.C.G.A. § 48-5-28 (2025)
canonical_url: https://georgiacommons.org/code/48-5-28
md_url: https://georgiacommons.org/code/48-5-28.md
text_url: https://georgiacommons.org/code/48-5-28/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-pdf.pdf?sfvrsn=3fc8d300_0#page=93
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/48-5.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 / AD VALOREM TAXATION OF PROPERTY / GENERAL PROVISIONS
---

# O.C.G.A. § 48-5-28. Priority of taxes over other claims; superiority of security deed.

(a) Except as otherwise provided in Code Section 53-7-40, taxes shall be paid before any other debt, lien, or claim of any kind. The property returned, the property held at the time of returning property, and the property held after the time of returning property shall always be subject to a lien for taxes.

(b) The title and operation of a security deed shall be superior to the taxes assessed against the owner of property when the tax represents an assessment upon property of the owner other than that property specifically subject to the title and operation of the security deed.

## History

Laws 1804, Cobb’s 1851 Digest, p. 1050.; Code 1863, § 742; Code 1868, § 809; Code 1873, § 812; Code 1882, § 812; Civil Code 1895, § 883; Civil Code 1910, § 1140; Code 1933, § 92-5707; Ga. L. 1953, Nov.-Dec. Sess., p. 168, § 1; Code 1933, § 91A1023, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 10, § 11; Ga. L. 2025, p. 1029, § 48(2)/SB 153, effective July 1, 2025.

## Amendments

The 2025 amendment, effective July 1, 2025, part of an Act to revise, modernize, and correct the Code substituted “Code Section 53-7-40,” for “Code Section 53-7-91,” in subsection (a).