Título 48. REVENUE AND TAXATION · Capítulo 3. TAX EXECUTIONS · Artículo 1. GENERAL PROVISIONS
48-3-21. Statute of limitations for tax executions.
Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.
El texto siguiente es la ley tal como la imprime el estado, en inglés.
Except for executions issued by the commissioner, all county, municipal, or other tax executions, before or after legal transfer and record, shall be enforced within seven years from:
- (1)
The date of issue; or#
- (2)
The time of the last entry upon the tax execution by the officer authorized to execute and return the execution if the execution and entry are properly entered or reentered upon the execution docket or books in which executions issued on judgments and entries on executions issued on judgments are required to be entered or reentered.#
History
Ga. L. 1887, p. 23, § 1; Civil Code 1895, § 890; Civil Code 1910, § 1147; Code 1933, § 92-7701; Ga. L. 1965, p. 316, § 1; Code 1933, § 91A-326, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1983, p. 1834, § 7; Ga. L. 2017, p. 723, § 5/HB 337; Ga. L. 2018, p. 1, § 2/HB 661.
Editor's notes
Ga. L. 2017, p. 723, § 1/HB 337, not codified by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘State Tax Execution Modernization Act”
Leer la página oficial (el PDF del estado, abierto en la página de la que se leyó este texto).
Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.
Texto leído de t48-ch1-6-(v36)-2024-pdf.pdf, Volumen V36, edición 2024, página 184; acción de fusión: carried; SHA-256 del archivo bb15f8d0d693.