Title 48 — Title 48

Issuance of alias tax execution, §48-3-7. Mortgages and deeds of trust.

(a)(1) Except as otherwise provided in this title, when a levy is made upon real or personal property, the property shall be advertised and sold in the same manner as provided for executions and judicial sales. Except as otherwise provided in this title, the sale of real or perso…

(a) This article shall be known and may be cited as the “Georgia Land Bank Act.” (b) Any land bank created prior to July 1, 2012, pursuant to Article 4 of this chapter shall not be affected by this article but shall be entitled to continue in existence and exercise all powers gra…

The General Assembly finds and declares that: 252 48-4-102 (1) Georgia’s communities are important to the social and economic vitality of this state. Whether urban, suburban, or rural, many communities are struggling to cope with dilapidated, abandoned, and tax delinquent properti…

As used in this article, the term: (1) “Board of directors” or “board” means the board of directors of a land bank. (2) “Consolidated government” means a unified government created pursuant to Article IX, Section III, Paragraph II of the Constitution of Georgia. (3) “Intergovernme…

(a) Any county, municipal corporation, or consolidated government may elect to create a land bank in accordance with subsection (b) of this Code section by the adoption of a local law, ordinance, or resolution as appropriate to the applicable counties, consolidated governments, o…

(a) The initial size of a board shall be determined in accordance with paragraph (2) of subsection (a) of Code Section 48-4-103. Unless restricted by the actions or agreements specified in Code Section 48-4-103, and subject to the limits stated in this Code section, the size 255 4…

Creation by local government, §48-4-103. Definitions, §48-4-102.

Legislative findings and declarations. Definitions. Creation; existence; board membership. Size of board; membership; governance. Employment of executive director, legal counsel, technical experts, agents, and employees; contracts and agreements with localities for staffing service…

A land bank shall neither possess nor exercise the power of eminent domain. History. Code 1981, § 48-4-107, enacted by Ga. L. 2012, p. 1055, § 2/SB 284. 48-4-108. Exemption of land bank property from state and local taxation; acquisition of real property interests; geographical r…

Transfer of property from local government to land bank, §48-4-108. Withdrawal of members, effect, §48-4-111. Levying officers.

Where located, §48-4-103. Ad valorem tax executions against multiple tracts of property. Assignment, transfer or sale to land bank, §48-4-112. TAX EXECUTIONS —Cont’d Sales under tax executions —Cont’d Land banks —Cont’d Allocation of property tax revenues, §48-4-110. Applicabilit…

Ranking of priorities for use of property, §48-4-109. Records, public nature, §48-4-111. School district participation, §48-4-103. Extinguishment of prior encumbrances, including taxes owed to school district, §48-4-112. Tax exemptions for land bank property, income and operation…

(a) All meetings shall be open to the public, except as otherwise provided by Chapter 14 of Title 50, and a written record shall be maintained of all meetings. All records of a land bank shall be subject to Article 4 of Chapter 18 of Title 50, relating to open records. (b) No boa…

Donation of land to be used for. Income tax credit, §48-7-29.12. Income taxes. Donation of land to be used for conservation purposes. Income tax credit, §48-7-29.12. LANDFILLS. Occupation tax or regulatory fee levied by local government. Civil action to enforce, §48-13-9.1. Examp…

When property which has not actually been returned by anyone is assessed for taxes, the tax collector or tax commissioner shall issue an execution against the property as soon as it is assessed for the amount due and costs. The sheriff shall advertise the property for sale in the…

Prohibitions on purchasing and financial interests in property, §48-4-23. Form of bill of sale for personal property, §48-4-22. Redemption, §48-4-21. Deeds. Validity, §48-4-6. Delinquent tax officials. Proceedings in selling property under execution, §48-5-202. 598 INDEX TAX EXECU…

Issuance by tax collectors and commissioners, §48-3-12. Geographical scope, §48-3-5. Income taxes. Collection by execution, §48-7-82. Interest, §48-3-8. Transferred executions, §48-3-20. Interposition of claims, §48-3-24. Jeopardy assessments. Immediate payment or bond where pers…

Redemption, §§48-4-40 to 48-4-48. Amount payable, §48-4-42. TAX EXECUTIONS —Cont’d Sales under tax executions —Cont’d Redemption —Cont’d Creditors without liens, §48-4-41. Effect of redemption, §48-4-43. Effect, §48-4-43. Foreclosure, §48-4-45. Form of notice of foreclosure, §48-…

The tax collector or tax commissioner may place his executions in the hands of any constable of the county, who shall be authorized to collect or levy the executions in any part of the county. The constable or other levying officer to whom the tax collector or tax commissioner de…

One who is obligated to pay a tax on property cannot strengthen his title by purchasing the property at a tax sale. Each such purchase shall be treated as payment for the tax due. History. Civil Code 1895, § 904; Civil Code 1910, § 1164; Code 1933, § 92-8105; Code 1933, § 91A-404…

Blalock, 286 Ga. 541, 690 S.E.2d 375 (2010). Quiet title proceeding procedurally deficient. — In a purchaser’s quiet title action against the executor of a testatrix’s estate, the trial court did not err in adopting the report of a special master and in decreeing that fee simple t…

If the property is redeemed by a creditor of the defendant in fi. fa. who has no lien, the creditor shall have a claim against the property for the amount advanced by him in order to redeem the property if: (1) There is any sale of the property after the redemption under a judgmen…

(a) The amount required to be paid for redemption of property from any sale for taxes as provided in this chapter shall with respect to any sale made after July 1, 2002, be the amount paid for the property at the tax sale, as shown by the recitals in the tax deed, plus: (1) Any t…

When property has been redeemed, the effect of the redemption shall be to put the title conveyed by the tax sale back into the defendant in fi. fa., subject to all liens existing at the time of the tax sale. If the redemption has been made by any creditor of the defendant or by an…

(a) In all cases where property is redeemed, the purchaser at the tax sale shall make a quitclaim deed to the defendant in fi. fa., which deed shall recite: (1) The name of the person who has paid the redemption money; and (2) The capacity in which or the claim of right or interes…

(a) After 12 months from the date of a tax sale, the purchaser at the sale or his heirs, successors, or assigns may terminate, foreclose, divest, and forever bar the right to redeem the property from the sale by causing a notice or notices of the foreclosure, as provided for in t…

(a) The notice provided for in Code Section 48-4-45 shall be written or printed, or written in part and printed in part, and shall be in substantially the following form: Take notice that: The right to redeem the following described property, to wit: after the will expire and be …

Taxation. Apportionment of payments to state and political subdivisions in lieu of taxes, §48-14-2. TENT SHOWS. Licenses or permits. Unlawful to conduct without, §48-13-10. THEATERS.

(a) A title under a tax deed properly executed at a valid and legal sale prior to July 1, 1989, shall ripen by prescription after a period of seven years from the date of execution of that deed. (b) A title under a tax deed executed on or after July 1, 1989, but before July 1, 19…

(a) If there are any excess funds after paying taxes, costs, and all expenses of a sale made by the tax commissioner, tax collector, or sheriff, or other officer holding excess funds, the officer selling the property shall give written notice of such excess funds to the record ow…

The deed or bill of sale made by the sheriff to the purchaser at a tax sale shall be just as valid as if made under an ordinary execution issuing from the superior court. History. Orig. Code 1863, § 815; Code 1868, § 895; Code 1873, § 893; Code 1882, § 893; Civil Code 1895, § 913…

As used in this article, the term: (1) “Agreement” means: (A) An interlocal cooperation agreement entered into by the parties pursuant to this article; or (B) A resolution of a consolidated government establishing an authority pursuant to this article. (2) “Authority” means the l…

(a) The authority shall be governed by a board composed in such a manner as to provide two members to represent each party: two appointed by the mayor of each party city and two appointed by the county commission of the party county. An authority established by resolution of a co…

(a) The authority shall hold in its own name, for the benefit of the 236 48-4-63 parties, all properties conveyed to it by the parties, all tax delinquent properties acquired by it pursuant to this article, and all properties otherwise acquired. (b) It shall be the duty of the aut…

(a) If any party obtains a judgment for taxes against a tax delinquent property within the party county, any of the party cities, or the boundaries of the consolidated government and the property is ordered sold at a tax sale to satisfy the judgment, the authority may tender one …

The authority may foreclose the right of redemption to the property conveyed to the authority pursuant to a tax sale conducted in accordance with Article 1 of this chapter in the following manner: (1) The record title to the property shall be examined and a certificate of title sh…

The officer selling property at a tax sale shall have the authority to put purchasers in possession of land sold under tax fi. fas., as in other cases. 201 History. Orig. Code 1863, § 816; Code 1868, § 896; Code 1873, § 894; Code 1882, § 894; Civil Code 1895, § 914; Civil Code 48-…

The General Assembly finds that the nonpayment of ad valorem taxes by property owners effectively shifts a greater tax burden to property owners willing and able to pay their share of such taxes, that the failure to pay ad valorem taxes creates a significant barrier to neighborhood…

(a) In addition to any other rights and remedies provided under state law for the enforcement of tax liens by the State of Georgia and its counties and municipalities, such governmental entities may proceed with judicial in rem tax foreclosures for delinquent taxes in accordance …

As used in this article, the term: (1) “Interested party” means: (A) Those parties having an interest in the property as revealed by a certification of title to the property conducted in accordance with the title standards of the State Bar of Georgia; (B) Those parties having filed…

Legislative findings, §48-4-75. Local governments. Judicial in rem tax foreclosures, §48-4-76. Notice to interested party, §48-4-78.

(a) At any point prior to the moment of the sale, any interested party may redeem the property from the sale by payment of the redemption amount. Payment shall be made to the petitioner. Following receipt of such payment, the petitioner shall file for dismissal of the proceedings.…

The intent and purpose of the tax laws of this state are to have all property and subjects of taxation returned at the value which would be realized from the cash sale, but not the forced sale, of the property and subjects as such property and subjects are usually sold except as …

All property shall be returned by the taxpayers for taxation to the tax commissioner or tax receiver as provided by law. Each return by a taxpayer shall be for property held and subject to taxation on January 1 next preceding each return. History. Ga. L. 1913, p. 123, § 1; Code 1…

Each elected or appointed tax receiver before entering on the duties of his office shall take and subscribe to the following oath in addition to the oath required of all civil officers: 539 48-5-102 “I swear that I will truly and faithfully perform the duties of receiver of retur…

Appointment and duties, §48-5-212. Commissions. Deductions of default and insolvent lists for net amount of digests, §48-5-181. Forfeiture for failure to complete or improper digests, §48-5-205. Payment of commissions to tax receivers, §48-5-182. Rate, §48-5-180. Receiver on sala…

It shall be the duty of the tax receiver to: (1) Receive all tax returns within the time and in the manner prescribed by law; (2) Make out and perfect the three digests plainly, legibly, and neatly in writing and in figures and to deposit the digests properly; (3) Post and maintai…

(a) The commissioner shall adopt by rule, subject to Chapter 13 of Title 50, the “Georgia Administrative Procedure Act,” an appropriate form or forms for use on a uniform basis throughout the state for the return of tangible personal property. (b) All returns of tangible personal…

Land and interests in land, together with the returns of personal estates and other interests subject to taxation, shall be returned and set down in the digest in separate columns according to the classification furnished to the tax receivers and tax commissioners by the commissio…