Georgia Commons

Title 48. REVENUE AND TAXATION

Chapter 3. TAX EXECUTIONS

37 sections · 48-3-1 to 48-3-44

Article 1. GENERAL PROVISIONS

  1. 48-3-1Execution for collection of money due the state; affidavit of illegality.Reserved
  2. 48-3-2Executions against foreign corporations.
  3. 48-3-3Executions for nonpayment of taxes collectible by tax collectors and tax commissioners.
  4. 48-3-3.1Immediate payment or bond when taxpayer likely to act to prejudice or render ineffective proceedings.
  5. 48-3-4Selection of property to be levied.
  6. 48-3-5Geographical scope of tax executions.
  7. 48-3-6Levying officers; aggregate multiple executions.
  8. 48-3-7Issuance of alias tax execution to replace lost original; conversion of executions into electronic form.
  9. 48-3-8Interest on executions.
  10. 48-3-9Notice of levy to owner of security deed or mortgage; lists; fees.
  11. 48-3-10Form of notice.
  12. 48-3-11Form of list of security deeds and mortgages.Reserved
  13. 48-3-12Issuance of garnishments by tax collectors and tax commissioners; proceedings.
  14. 48-3-13Procedures to petition to reduce unsatisfied tax execution to final judgment.
  15. 48-3-14Procedures to petition to reduce unsatisfied tax execution to final judgment against nonresident; notices.
  16. 48-3-15Demand for jury trial and issues available in action to reduce execution to judgment.
  17. 48-3-16Procedures when respondent in action to reduce execution to judgment fails to appear.
  18. 48-3-17Grace period after order; effect of respondent’s appearance.
  19. 48-3-18Deputies acting for named officers; Secretary of State relieved from mailing papers to respondent.
  20. 48-3-19Transfer of executions.
  21. 48-3-20Interest on transferred executions.
  22. 48-3-21Statute of limitations for tax executions.
  23. 48-3-21.1Statute of limitations for enforcement of executions for ad valorem taxes of less than $5.00; execution; restriction on adding together taxes to exceed limit.
  24. 48-3-22Statutory limitations applicable to tax executions.
  25. 48-3-23Nulla bona; tolling of statute of limitations.Reserved
  26. 48-3-23.1Authorization for commissioner to develop standards which will provide a mechanism to discharge debts or obligations barred by the statute of limitations.
  27. 48-3-24Interposition of claims; oath; bond; trial.
  28. 48-3-25Remittance of money collected on process.
  29. 48-3-26Judicial interference in tax levies.
  30. 48-3-27Obstructing levying officers; penalty.
  31. 48-3-28Release of state tax execution upon full satisfaction.
  32. 48-3-29Publication of information regarding executions; withdrawal.Repealed

Article 2. UNIFORM SYSTEM FOR FILING STATE TAX EXECUTIONS

  1. 48-3-40Purpose; application; definitions.
  2. 48-3-41When executions issue.
  3. 48-3-42Filing; effective dates; electronic filings; continuing effectiveness.
  4. 48-3-43Availability of information via electronic means; public records; unlawful use of data; regulatory authority.
  5. 48-3-44“Released” executions.