A sale of property under legal process shall not divest the state of its tax liens. History. Civil Code 1895, § 884; Civil Code 1910, § 1141; Code 1933, § 92-5709; Code 1933, § 91A-260, enacted by Ga. L. 1978, p. 309, § 2. History of Section. This Code section is derived from the decision in Atlanta & R. Air-Line R.R. v. State, 63 Ga. 483 (1879).
Effect of judicial sale on state tax lien
O.C.G.A. § 48-2-57, under ADMINISTRATION.
O.C.G.A. § 48-2-57