Georgia Commons

Title 48. REVENUE AND TAXATION

Chapter 4. TAX SALES

46 sections · 48-4-1 to 48-4-112

Article 1. SALES UNDER TAX EXECUTIONS

  1. 48-4-1Procedures for sales under tax levies and executions.
  2. 48-4-2Assessment and disposition of unreturned property.
  3. 48-4-3Duties of levying officers.
  4. 48-4-4Purchase by one obligated to pay.
  5. 48-4-5Payment of excess.
  6. 48-4-6Validity of deed made at tax sale.
  7. 48-4-7Authority of levying officer to put purchaser in possession of land.

Article 2. PURCHASE BY COUNTIES

  1. 48-4-20Authority of counties to buy property sold under tax executions.
  2. 48-4-21Right of redemption; disposition of unredeemed property by county governing authority.
  3. 48-4-22Authority of counties to buy property sold under tax executions; finality of tax execution sales; issuance of “Bill of Sale for Personal Property.”
  4. 48-4-23County tax commissioners and certain employees prohibited from purchasing property offered for sale under tax executions or tax foreclosure proceedings; criminal penalties.

Article 3. REDEMPTION OF PROPERTY SOLD FOR TAXES

  1. 48-4-40Persons entitled to redeem land sold under tax execution; payment; time.
  2. 48-4-41Redemption by creditor without lien.
  3. 48-4-42Amount payable for redemption; additional costs.
  4. 48-4-43Effect of redemption.
  5. 48-4-44Quitclaim deed by purchaser.
  6. 48-4-45Notice of foreclosure of right to redeem; persons entitled to notice.
  7. 48-4-46Form of notice of foreclosure of right to redeem; service.
  8. 48-4-47Tender of redemption price before action to cancel tax deed.
  9. 48-4-48Ripening of tax deed title by prescription.

Article 4. LAND BANK AUTHORITIES

  1. 48-4-60Definitions.
  2. 48-4-61Land bank authority established by interlocal cooperation agreement; powers; purpose; dissolution.
  3. 48-4-62Board to govern authority; members; meetings; organization; staff.
  4. 48-4-63Administration of properties.
  5. 48-4-64Acquisition and disposal of property.
  6. 48-4-65Foreclosure of right of redemption to property conveyed to authority.

Article 5. AD VALOREM TAX FORECLOSURES

  1. 48-4-75Legislative findings.
  2. 48-4-76Judicial in rem tax foreclosures.
  3. 48-4-77Definitions.
  4. 48-4-78Identification of properties on which ad valorem taxes are delinquent; petition for tax foreclosure; contents of petition; notice.
  5. 48-4-79Judicial hearing on petition; orders; priority of claims; death of interested party.
  6. 48-4-80Redemption by owner or other interested party.
  7. 48-4-81Sale procedures; minimum bid; finality; right of redemption by owner; execution of tax deed; report of sale.

Article 6. LAND BANKS

  1. 48-4-100Short title; applicability.
  2. 48-4-101Legislative findings and declarations.
  3. 48-4-102Definitions.
  4. 48-4-103Creation; existence; board membership.
  5. 48-4-104Size of board; membership; governance.
  6. 48-4-105Employment of executive director, legal counsel, technical experts, agents, and employees; contracts and agreements with localities for staffing services.
  7. 48-4-106Powers; limitation or withdrawal of power by land bank member under certain circumstances.
  8. 48-4-107No eminent domain power.
  9. 48-4-108Exemption of land bank property from state and local taxation; acquisition of real property interests; geographical restriction.
  10. 48-4-109Acquired property in land bank name; public review and inspection of inventory; property transaction requirements; hierarchy of uses.
  11. 48-4-110Funding through grants and loans; receipt of payments for various activities; remission of real property tax; allocation of proceeds from sale of property.
  12. 48-4-111Public meetings; conflicts of interest; dissolution.
  13. 48-4-112Extinguishment 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.