O.C.G.A. § 8-2-187 — Certiﬁcate of Destruction required

(a) When a home which has previously become real property has been or is to be destroyed, the owner of the real property and the holders of all security interests therein shall execute and ﬁle a Certiﬁcate of Destruction: (1) With the commissioner; and (2) In the real estate records of the county where the real property is located. (b) The Certiﬁcate of Destruction shall be in a form prescribed by the commissioner and shall include: (1) The name and address of the owner; (2) The names and addresses of the holders of any security interest and of any lien; (3) The title number formerly assigned to the home, if applicable; (4) A description of the real estate on which the home was previously located, including the name of the owner and a reference by deed book and page number to the recording of the former Certiﬁcate of Permanent Location; (5) Veriﬁcation of the destruction by a law enforcement officer; and (6) Any other data the commissioner prescribes. History. Code 1981, § 8-2-187, enacted by Ga. L. 2003, p. 430, § 1; Ga. L. 2005, p. 334, § 3-1/HB 501; Ga. L. 2006, p. 702, § 1/SB 253. 8-2-188. Duties of commissioner upon receipt of Certiﬁcate of Destruction. (a) Upon receipt of a properly executed Certiﬁcate of Destruction, the 934 8-2-190 commissioner shall ﬁle and retain a copy of such certiﬁcate together with all other prior title records related to the home. (b) When a Certiﬁcate of Destruction is so ﬁled, the commissioner shall issue to the ﬁling party the original of the Certiﬁcate of Destruction containing thereon conﬁrmation by the commissioner that the Certiﬁcate of Destruction has been so ﬁled. History. Code 1981, § 8-2-188, enacted by Ga. L. 2003, p. 430, § 1; Ga. L. 2005, p. 334, § 3-1/HB 501; Ga. L. 2006, p. 702, § 1/SB 253. 8-2-189. Acceptance and recording of Certiﬁcate of Destruction by clerk of superior court. (a) The clerk of superior court shall not accept a Certiﬁcate of Destruction for ﬁling unless the Certiﬁcate of Destruction contains thereon the conﬁrmation by the commissioner that the Certiﬁcate of Destruction has been ﬁled with the commissioner. (b) When a Certiﬁcate of Destruction is properly ﬁled with the clerk of superior court, the clerk shall record such certiﬁcate in the same manner as other instruments affecting the real property described in the Certiﬁcate of Destruction and shall charge and collect the fees usually charged for recording deeds and other instruments relating to real estate. Such certiﬁcate shall be indexed under the name of the current owner of the real property in both the grantor and grantee indexes. History. Code 1981, § 8-2-189, enacted by Ga. L. 2003, p. 430, § 1; Ga. L. 2004, p. 631, § 8; Ga. L. 2005, p. 334, § 3-1/HB 501; Ga. L. 2006, p. 702, § 1/SB 253. Subpart 4 Taxation and Fees 8-2-190. Taxation as real property.