Title 48 — Title 48
0 chapters · 904 sections in this title.
O.C.G.A. § 48-3-10 Form of notice
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The form of the notice required by Code Section 48-3-9 to be given by the sheriff to the record owner of the property and the owner of each security deed or mortgage complying with Code Section 48-3-9 shall be in substance as follows: DELINQUENT TAXES Sheriff ’s Notice to Owner o…
O.C.G.A. § 48-3-13 Procedures to petition to reduce unsatisfied tax execution to final judgment
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(a) When an execution for state taxes remains unsatisfied and an entry of nulla bona has been duly entered on the execution within the 158 48-3-13 immediately preceding 30 day period and the commissioner has reason to believe that the defendant in fi. fa. may have or may come into …
O.C.G.A. § 48-3-14 Sales under tax executions
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Notice of foreclosure of right to redeem, §48-4-46. Purchases by counties. Bill of sale for personal property, §48-4-22. Garnishment.
O.C.G.A. § 48-3-16 Nonresidents, §48-3-14
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State taxes remaining unsatisfied, §48-3-13. Property taxes.
O.C.G.A. § 48-3-17 Grace period after order; effect of respondent’s appearance
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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…
O.C.G.A. § 48-3-18 Superior courts
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Clerks of court. Real estate transfer tax. Payment to deputy, §48-6-4. Taxation. Executions. Acting for named officers, §48-3-18. DESCENDANTS. Estate tax eliminated, §48-12-1. DESTITUTE PERSONS. Income taxes. Food and other necessaries credit. General provisions, §§48-7A-2, 48-7A…
O.C.G.A. § 48-3-19 Transfer of executions
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(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…
O.C.G.A. § 48-3-2 Executions against foreign corporations
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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 …
O.C.G.A. § 48-3-20 Interest on transferred executions
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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; …
O.C.G.A. § 48-3-21 Statute of limitations for tax executions
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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…
O.C.G.A. § 48-3-21.1 Nulla bona
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Tolling of statute of limitations, §48-3-23. Real property ad valorem taxes due in amount of less than $5.00, §48-3-21. State tax executions.
O.C.G.A. § 48-3-22 Statutory limitations applicable to tax executions
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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…
O.C.G.A. § 48-3-24 Interposition of claims; oath; bond; trial
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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…
O.C.G.A. § 48-3-25 Remittance of money collected on process
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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…
O.C.G.A. § 48-3-26 REPORTS
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Aged persons. Homestead tax deferral for individuals 62 or older. Owner’s annual report on outstanding liens, §48-5-78. Carriers. Motor fuel taxes. Deliveries of motor fuel, §48-9-9. Common carriers. Motor fuel taxes. Motor fuel deliveries, §48-9-9. Contract carriers. Motor fuel …
O.C.G.A. § 48-3-27 Obstructing levying officers; penalty
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(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 …
O.C.G.A. § 48-3-28 Release of state tax execution upon full satisfaction
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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…
O.C.G.A. § 48-3-4 Selection of property to be levied
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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…
O.C.G.A. § 48-3-40 Purpose; application; definitions
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(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…
O.C.G.A. § 48-3-41 When executions issue
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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,…
O.C.G.A. § 48-3-42 COMMON SCHOOLS
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Levy and collection of tax from municipalities, §48-5-405. COMMON STOCK. Income taxes. Deduction for payment to classified subcontractors, §48-7-38. COMMUNITY AFFAIRS. Contracts. Department of community affairs. Georgia tourism development act. Authority to contract, §48-8-275. De…
O.C.G.A. § 48-3-43 Installment agreements
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Tolling or suspension of execution, §48-3-42. Invalid prior executions, §48-3-42.
O.C.G.A. § 48-3-44 Exemptions, §§48-5-40 to 48-5-56
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Academies. Incorporated academies, §48-5-41. Aged persons. Homestead, §§48-5-47, 48-5-47.1, 48-5-48.3. Exemption from educational taxes of individuals 62 or older, §48-5-52. Falsification of information required, §48-5-53. Nonprofit homes for the aged, §48-5-41. Agricultural produc…
O.C.G.A. § 48-3-5 Jury trials
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Petition to reduce execution to judgment, §48-3-15. Leviers of executions, §48-3-6. Liability of officers for failure to remit, §48-3-25. Limitation of actions, §§48-3-21 to 48-3-23.1. Administrative discharge of debts or obligations. Commissioner to develop standards, §48-3-23.1…
O.C.G.A. § 48-3-6 Alias tax execution
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Replacement of lost or destroyed executions, §48-3-7. Appearances. Petition to reduce execution to judgment. Appearance of respondent. Effect on grace period before final judgment, §48-3-17. Failure of respondent to appear, §48-3-16. Effect on grace period before final judgment, §4…
O.C.G.A. § 48-3-7 Mortgages and deeds of trust
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Notice of levy to owner of security deed or mortgage. Forms, §48-3-10. Motor carriers’ road tax. Levy to collect deficiencies and road taxes due, §48-9-41. Multiple executions. Aggregating, §48-3-6. Municipal property taxes. Paving streets, laying sewers or other improvements. Col…
O.C.G.A. § 48-3-8 Interest on executions
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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…
O.C.G.A. § 48-3-9 Lost executions
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Issuance of alias tax execution, §48-3-7. Mortgages and deeds of trust.