Title 48

Upon the trial of the action provided for in Code Section 48-3-13 or 48-3-14, which shall be without a jury unless a written demand for jury trial is filed in the case by either party, the respondent may take issue with the sufficiency in law, in fact, or both, of the petition inc…

If the respondent in an action provided for in Code Section 48-3-13 or 48-3-14 does not appear in answer to the rule, the superior court shall ascertain for itself that service of the rule has been perfected in accordance with Code Section 48-3-13 or 48-3-14 and shall enter a find…

The order provided for in Code Section 48-3-16 shall not become final until the expiration of 30 days after its entry, during which time the respondent may appear and assert the defenses he could have asserted prior to the entry of the order; and the court shall so state in its or…

When action is required to be taken by the commissioner, it shall be sufficient compliance with this chapter if the action is done by his deputy or his attorney. When action is required of the clerk of the superior court, it shall be sufficient compliance with this chapter if the…

(a) As used in this Code section, the term: (1) “Delinquent taxpayer” means the person or persons against whom an execution has been issued or the successor in title to the property for which the execution has been issued. (2) “Due diligence” means the performance of a diligent s…

An execution against an agent of a foreign corporation or other foreign company shall be against the chief agent or his successor and shall authorize the executing officer to levy on all property of the agency and to seize its money, notes, and other effects. History. Orig. Code …

All tax executions, when recorded as prescribed by law and which have been transferred to third persons, shall bear interest at the rate specified in Code Section 48-2-40 from the date of transfer. History. Ga. L. 1887, p. 21, § 1; Civil Code 1895, § 889; Civil Code 1910, § 1146; …

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 a…

(a) This Code section shall apply only to real property ad valorem taxes which are due in an amount of less than $5.00. (b) Any execution for ad valorem taxes in an amount of less than $5.00 shall be enforced within one year after the execution is issued or the taxes become due, …

All laws in reference to a period of limitation as to ordinary executions for any purpose or to the length of time or circumstances under which ordinary executions lose their lien in whole or in part are applicable to tax executions. History. Ga. L. 1887, p. 23, § 2; Civil Code 1…

In order to preserve public funds and to limit efforts to collect debts or obligations barred by the statute of limitations, the commissioner is authorized to develop appropriate standards that comply with the policies prescribed by the state accounting officer which will provide…

When any execution is issued against a tax collector, tax commissioner, or taxpayer for taxes due the state or a county of the state and the sheriff or other officer levies the execution on property claimed by a person not a party to the execution, the claimant shall make the sam…

When an officer collects money on process issued pursuant to this chapter or on any other process issued by the commissioner, the officer shall immediately remit the money to the commissioner by some safe and speedy method. Upon failure to do so, the officer shall be liable as he…

No action seeking replevin shall lie nor shall any judicial interference be had in any levy or execution for taxes under this title. The injured party, however, shall be left to his proper remedy in any court having jurisdiction. History. Laws 1804, Cobb’s 1851 Digest, p. 1051.; …

(a) It is unlawful for any person knowingly and willfully to obstruct or hinder: (1) The commissioner or his or her authorized representatives in the levy of a state tax execution; or (2) Any sheriff, ex officio sheriff, tax commissioner, or municipal levy officer in the levy of …

The department shall file a release of any state tax execution as soon as reasonably possible after a tax execution has been fully satisfied. All such releases shall be filed in all offices of the clerks of superior court where the executions were originally filed. History. Code 1981…

(a) As used in this Code section, the term: (1) “New owner” means the most recent subsequent owner who has purchased such property during the year after January 1, but on or before the due date of that tax bill year and whose deed has been duly recorded in the records of the cler…

If the tax collector or tax commissioner reasonably finds that a taxpayer gives evidence of intention to leave the state, to remove his or her property from the state, to conceal himself or herself or his or her property, to discontinue business, or to do any other act tending to …

A defendant against whom an execution has been issued by a tax collector or tax commissioner may select the property upon which the fi. fa. shall be levied. It shall be within the discretion and power of the tax collector or tax commissioner, however, to have the proper officer le…

If there is not sufficient property in the county in which the taxpayer resides to satisfy the tax execution, property of the taxpayer situated in any other county shall be subject to levy and sale. History. Laws 1804, Cobb’s 1851 Digest, p. 1050.; Code 1863, § 822; Code 1868, § …

(a) Executions may be levied by the officers to whom such executions are directed or by other officers who are authorized by law to act in their place. (b) Any levying officer to whom there have been directed two or more executions against a defendant or to whom there have been d…

(a) Except as provided in subsection (b) of this Code section, when a properly issued tax execution is lost or destroyed, an alias tax execution may be issued upon the filing by the party having the right to control the original execution of a statement under oath of the loss or d…

All executions issued for taxes due the state or any county or municipality of the state, whether issued on assessments for permanent improvements of streets or sewers of a municipality or otherwise, shall bear interest at the rate specified in Code Section 48-2-40 from the time fi…

(a) Whenever any real estate is levied upon by the sheriff for taxes, it shall be the sheriff’s duty before proceeding to advertise the property for sale as provided by law to give 20 days’ written notice of the levy to the record owner of the property and the record owner of eac…

(a) The purpose of this article is to provide a uniform state-wide system for filing notices of state tax executions issued by the commissioner that are in favor of or enforced by the department. (b) This article shall only be applicable to state tax executions and to the liens of…

The department may issue an execution for the collection of any tax, fee, license, penalty, interest, or collection costs due the state once a lien has arisen pursuant to Code Section 48-2-56. History. Code 1981, § 48-3-41, enacted by Ga. L. 2017, p. 723, § 9/HB 337; Ga. L. 2018,…

(a) On or after January 1, 2018, the execution shall be effective as provided by law when such execution is filed by the department with the appropriate superior court clerk. (b) All executions or writs of fieri facias issued by the department filed or recorded on the general execut…

(a) The department shall maintain information on executions in its information management system in a form that permits information related to executions to be readily accessible in an electronic form via the internet and available to the public. The following shall be available …

An execution bearing a “Released” status on the department’s information management system shall constitute a complete release of the execution by the department and the department shall also timely file the release of the lien in the office of the clerk of superior court where th…

Demand where person or property may leave jurisdiction or property’s value may be prejudiced, §48-3-3.1. Corporations. Executions against foreign corporations, §48-3-2. County property taxes. Persons holding county money,

State tax executions. Time for filing, §48-3-42. Statutory limitations applicable to tax executions, §48-3-22. INDEX LIMITATION OF ACTIONS —Cont’d Tax refunds. County and municipal taxes or license fees, §48-5-380. LIMITED LIABILITY COMPANIES. Income tax. Adjustment to federal gro…