reglab/housing_qa huggingface dataset:
GA Code § 48-3-28 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 3 - Tax Executions|Article 1 - General Provisions|§ 48-3-28. Release of State Tax Execution Upon Full Satisfaction

 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.    (Code 1981, §48-3-28, enacted by Ga. L. 1983, p. 1834, § 8; Ga. L. 2017, p. 723, § 7/HB 337; Ga. L. 2018, p. 1, § 3/HB 661.)    The 2017 amendment,  effective January 1, 2018, in this Code section, substituted "lien docket in the office of the clerk of superior court" for "execution docket" near the beginning, and added ", except as otherwise provided in this chapter" at the end.    The 2018 amendment,  effective February 20, 2018, substituted the present provisions of this Code section for the former provisions, which read: "An entry of satisfaction shall be made on the lien docket in the office of the clerk of superior court as soon as reasonably possible after a tax execution has been fully satisfied, except as otherwise provided in this chapter."   - Ga. L. 2017, p. 723, § 1/HB 337, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State Tax Execution Modernization Act.'"
GA Code § 48-3-29 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 3 - Tax Executions|Article 1 - General Provisions|§ 48-3-29. Publication of Information Regarding Executions; Withdrawal

 Repealed by Ga. L. 2017, p. 723, § 8/HB 337, effective January 1, 2018.   Editor's notes.   - Ga. L. 2017, p. 723, § 1/HB 337, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State Tax Execution Modernization Act.'"
GA Code § 48-3-40 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 3 - Tax Executions|Article 2 - Uniform System for Filing State Tax Executions|§ 48-3-40. Purpose; Application; Definitions

  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.   This article shall only be applicable to state tax executions and to the liens of state tax executions as against real and personal property which arise pursuant to Code Section 48-2-56 for tax liabilities administered by the department.   As used in this article, the term:   "Authority" means the Georgia Superior Court Clerks' Cooperative Authority.   "Delinquent taxpayer" means a person owing an unpaid tax liability for which an execution has been filed by the department, unless such execution is released, withdrawn, or expired.   "Execution" means either a state tax execution or a renewed state tax execution, as applicable.   "Last known address of the delinquent taxpayer" means the address of the delinquent taxpayer appearing on the records of the department at the time the state tax execution is filed with the superior court clerk.   "Renewed state tax execution" means any tax execution properly filed by the department prior to January 1, 2018, that is refiled upon implementation of this article.   "State tax execution" means any execution issued by the department for the collection of any tax, fee, license, penalty, interest, or collection costs due the state.       (Code 1981, §48-3-40, enacted by Ga. L. 2017, p. 723, § 9/HB 337; Ga. L. 2018, p. 1, § 4/HB 661.)
GA Code § 48-3-41 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 3 - Tax Executions|Article 2 - Uniform System for Filing State Tax Executions|§ 48-3-41. When Executions Issue

 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.    (Code 1981, §48-3-41, enacted by Ga. L. 2017, p. 723, § 9/HB 337; Ga. L. 2018, p. 1, § 4/HB 661.)    The 2018 amendment,  effective February 20, 2018, deleted the former second sentence, which read: "An execution shall be a lien in favor of the department upon all property and right to property, whether real or personal, within the State of Georgia, belonging to the delinquent taxpayer named on the execution."
GA Code § 48-3-44 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 3 - Tax Executions|Article 2 - Uniform System for Filing State Tax Executions|§ 48-3-44. "Released" Executions

 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 the execution was filed as required by Code Section 48-3-28.    (Code 1981, §48-3-44, enacted by Ga. L. 2017, p. 723, § 9/HB 337; Ga. L. 2018, p. 1, § 4/HB 661.)
GA Code § 48-4-2 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 4 - Tax Sales|Article 1 - Sales Under Tax Executions|§ 48-4-2. Assessment and Disposition of Unreturned Property

 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 newspaper in which sheriff's sales are advertised once a week for four weeks before the day of sale. If the taxes are not paid by the day of the sale, the property shall be sold, but only if renting or hiring the property will not bring the requisite amount. Surplus from a sale after the payment of the taxes and costs shall be paid over to the county governing authority as a part of the educational fund, together with a statement of the property and account of sales, subject to the claim of the true owner within four years.   (Orig. Code 1863, § 819; Code 1868, § 899; Code 1873, § 897; Code 1882, § 897; Civil Code 1895, § 908; Civil Code 1910, § 1168; Code 1933, § 92-8103; Code 1933, § 91A-402, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1984, p. 660, § 1.)   Law reviews.   - For annual survey on real property, see 69 Mercer L. Rev. 251 (2017). For comment on Bell v. Summerlin, 188 Ga. 648, 4 S.E.2d 831 (1939), see 2 Ga. B. J. 54 (1940).    JUDICIAL DECISIONS
GA Code § 48-4-3 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 4 - Tax Sales|Article 1 - Sales Under Tax Executions|§ 48-4-3. (See Editor's notes.) Duties of Levying Officers

 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 delivers the tax executions for collection shall proceed promptly to enforce by levy and sale the collection of the executions. The levying or collecting officer shall make prompt settlements with the tax collector or tax commissioner and in no event shall be allowed longer than 90 days from the time the executions are placed in his hands within which to make final settlement with the tax collector or tax commissioner and return to the tax collector or tax commissioner the tax collected and the uncollected executions with proper entries on the executions. Any constable or other levying officer who fails or refuses to make a final return or settlement within the time provided in this Code section shall forfeit all costs due him on the executions and shall be subject to be ruled before any court of competent jurisdiction and made to account as required by this Code section.   (Orig. Code 1863, § 812; Code 1868, § 892; Code 1873, § 889; Code 1882, § 889; Civil Code 1895, § 906; Ga. L. 1899, p. 26, § 1; Civil Code 1910, § 1166; Code 1933, § 92-8104; Code 1933, § 91A-403, enacted by Ga. L. 1978, p. 309, § 2.)
GA Code § 48-4-4 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 4 - Tax Sales|Article 1 - Sales Under Tax Executions|§ 48-4-4. Purchase by One Obligated to Pay

 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.   (Civil Code 1895, § 904; Civil Code 1910, § 1164; Code 1933, § 92-8105; Code 1933, § 91A-404, enacted by Ga. L. 1978, p. 309, § 2.)
GA Code § 48-4-5 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 4 - Tax Sales|Article 1 - Sales Under Tax Executions|§ 48-4-5. Payment of Excess

  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 owner of the property at the time of the tax sale and to the record owner of each security deed affecting the property and to all other parties having any recorded equity interest or claim in such property at the time of the tax sale. Such notice shall be sent by first-class mail within 30 days after the tax sale. The notice shall contain a description of the land sold, the date sold, the name and address of the tax sale purchaser, the total sale price, and the amount of excess funds collected and held by the tax commissioner, tax collector, sheriff, or other officer. The notice shall state that the excess funds are available for distribution to the owner or owners as their interests appear in the order of priority in which their interests exist.   The tax commissioner, tax collector, sheriff, or other officer may file, when deemed necessary, an interpleader action in superior court for the payment of the amount of such excess funds. Such excess funds shall be distributed by the superior court to the intended parties, including the owner, as their interests appear and in the order of priority in which their interests exist. The cost of litigation of such an interpleader action, including reasonable attorney's fees, shall be paid from the excess funds upon order of the court.   After five years have elapsed from the tax sale date, the tax commissioner, tax collector, sheriff, or other officer holding excess funds shall pay over to the department any excess unclaimed funds and for which no action or proceeding is pending in a claim for payment. Once excess funds are placed in the possession of the department, only a court order from an interpleader action filed in the county where the tax sale occurred, by the claimant for the funds, shall serve as justification for release of the funds.    (Orig. Code 1863, § 814; Code 1868, § 894; Code 1873, § 892; Code 1882, § 892; Civil Code 1895, § 912; Civil Code 1910, § 1175; Code 1933, § 92-8106; Code 1933, § 91A-405, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2002, p. 1481, § 3; Ga. L. 2006, p. 770, § 5/SB 585; Ga. L. 2010, p. 878, § 48/HB 1387.)   Editor's notes.   - Ga. L. 2006, p. 770, § 8, not codified by the General Assembly, provides: "The provisions of this Act shall apply to all executions transferred on or after July 1, 2006. Executions transferred prior to July 1, 2006, shall not be affected by this Act."   Law reviews.   - For annual survey on real property, see 65 Mercer L. Rev. 233 (2013).    JUDICIAL DECISIONS
GA Code § 48-4-6 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 4 - Tax Sales|Article 1 - Sales Under Tax Executions|§ 48-4-6. Validity of Deed Made at Tax Sale

 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.   (Orig. Code 1863, § 815; Code 1868, § 895; Code 1873, § 893; Code 1882, § 893; Civil Code 1895, § 913; Civil Code 1910, § 1176; Code 1933, § 92-8107; Code 1933, § 91A-406, enacted by Ga. L. 1978, p. 309, § 2.)    JUDICIAL DECISIONS
GA Code § 48-4-7 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 4 - Tax Sales|Article 1 - Sales Under Tax Executions|§ 48-4-7. Authority of Levying Officer to Put Purchaser in Possession of Land

 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.   (Orig. Code 1863, § 816; Code 1868, § 896; Code 1873, § 894; Code 1882, § 894; Civil Code 1895, § 914; Civil Code 1910, § 1177; Code 1933, § 92-8108; Code 1933, § 91A-407, enacted by Ga. L. 1978, p. 309, § 2.)    JUDICIAL DECISIONS
GA Code § 48-4-20 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 4 - Tax Sales|Article 2 - Purchase by Counties|§ 48-4-20. Authority of Counties to Buy Property Sold Under Tax Executions

  The governing authority of any county may purchase and hold in its official capacity any real property offered for sale by virtue of tax executions, except that the governing authority may bid on the real property only when other bids do not cover the amount of the tax executions and costs.   The governing authority of the county shall not bid more for the property than the amount of taxes and costs. The governing authority, upon bidding on any property, shall draw its warrant on the county treasurer to pay to the levying officers the costs due on the tax executions and costs accrued in effecting the sales. The governing authority of the county shall not be required to pay the proportionate part of the taxes due the state, any school district, or any other political subdivision or authority of counties by virtue of the tax sale until the real property is redeemed in the manner provided in this chapter or is resold by the governing authority of the county.   The 12 months' redemption period allowed under this chapter for the redemption of realty sold under a tax execution shall begin to run from the date of the sale; provided, however, that the redemption period for any realty sold under a tax execution before April 22, 1981, shall expire on December 31, 1988.    (Ga. L. 1892, p. 252, § 1; Civil Code 1895, § 915; Civil Code 1910, § 1178; Code 1933, § 92-8201; Ga. L. 1937, p. 446, § 1; Code 1933, § 91A-420, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1981, p. 1857, § 9; Ga. L. 1988, p. 1957, § 2.)   Law reviews.   - For article surveying recent legislative and judicial developments in Georgia's real property laws, see 31 Mercer L. Rev. 187 (1979).    JUDICIAL DECISIONS
GA Code § 48-4-21 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 4 - Tax Sales|Article 2 - Purchase by Counties|§ 48-4-21. Right of Redemption; Disposition of Unredeemed Property by County Governing Authority

  When real property sold under and by virtue of tax executions is successfully bid on by the governing authority of a county, the owner of such property shall have the privilege of redeeming it as in other cases.   The governing authority of the county may dispose of real property purchased under a tax execution, and remaining unredeemed, as provided in this title.    (Ga. L. 1892, p. 252, §§ 2, 3; Civil Code 1895, §§ 916, 917; Civil Code 1910, §§ 1179, 1180; Code 1933, §§ 92-8202, 92-8203; Code 1933, §§ 91A-421, 91A-422, enacted by Ga. L. 1978, p. 309, § 2.)    JUDICIAL DECISIONS
GA Code § 48-4-23 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 4 - Tax Sales|Article 2 - Purchase by Counties|§ 48-4-23. County Tax Commissioners and Certain Employees Prohibited From Purchasing Property Offered for Sale Under Tax Executions or Tax Foreclosure Proceedings; Criminal Penalties

  A tax commissioner and any person employed in the office of the tax commissioner working on behalf of the tax commissioner shall not, directly or indirectly, acquire an interest in, buy, or profit from any real property sold at public auction by the county for which such tax commissioner or employee thereof serves for delinquent taxes, except that such tax commissioner or employee thereof may purchase property sold at public auction for delinquent taxes if such tax commissioner or employee has any ownership interest in the property and had an ownership interest in the property at the time the taxes became delinquent.   Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor and shall, upon conviction thereof, be punished by imprisonment for a period of not more than one year, by a fine not to exceed $1,000.00, or both.   Any sale, transfer, or acquisition of interest in any real property in violation of this Code section shall be void.     (Code 1981, §48-4-23, enacted by Ga. L. 2007, p. 111, § 1/HB 222.)   Law reviews.   - For survey article on local government law, see 59 Mercer L. Rev. 285 (2007).    OPINIONS OF THE ATTORNEY GENERAL
GA Code § 48-4-40 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 4 - Tax Sales|Article 3 - Redemption of Property Sold for Taxes|§ 48-4-40. Persons Entitled to Redeem Land Sold Under Tax Execution; Payment; Time

 Whenever any real property is sold under or by virtue of an execution issued for the collection of state, county, municipal, or school taxes or for special assessments, the defendant in fi. fa. or any person having any right, title, or interest in or lien upon such property may redeem the property from the sale by the payment of the amount required for redemption, as fixed and provided in Code Section 48-4-42:    At any time within 12 months from the date of the sale; and   At any time after the sale until the right to redeem is foreclosed by the giving of the notice provided for in Code Section 48-4-45.    (Orig. Code 1863, § 820; Code 1873, § 898; Code 1882, § 898; Civil Code 1895, § 909; Civil Code 1910, § 1169; Code 1933, § 92-8301; Ga. L. 1937, p. 491, § 2; Code 1933, § 91A-430, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 10, § 9; Ga. L. 2016, p. 758, § 1/SB 379; Ga. L. 2016, p. 793, § 1/HB 51.)
GA Code § 48-4-41 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 4 - Tax Sales|Article 3 - Redemption of Property Sold for Taxes|§ 48-4-41. Redemption by Creditor Without Lien

 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:    There is any sale of the property after the redemption under a judgment in favor of the creditor; and   The quitclaim deed is recorded as required by law.    (Ga. L. 1898, p. 85, § 4; Civil Code 1910, § 1171; Code 1933, § 92-8303; Code 1933, § 91A-432, enacted by Ga. L. 1978, p. 309, § 2.)    JUDICIAL DECISIONS
GA Code § 48-4-42 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 4 - Tax Sales|Article 3 - Redemption of Property Sold for Taxes|§ 48-4-42. Amount Payable for Redemption; Additional Costs

  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:   Any taxes paid on the property by the purchaser after the sale for taxes;   Any special assessments on the property; and   A premium of 20 percent of the amount for the first year or fraction of a year which has elapsed between the date of the sale and the date on which the redemption payment is made and 10 percent for each year or fraction of a year thereafter.     If redemption is not made until more than 30 days after the notice provided for in Code Section 48-4-45 has been given, there shall be added to the sums set forth in subsection (a) of this Code section the sheriff's cost in connection with serving the notice and the cost of publication of the notice, if any.   With respect to any sale made after July 1, 2016, there shall be added to the sums set forth in subsections (a) and (b) of this Code section any sums:   Paid from the date of the tax sale to the date of redemption to a property owners' association, as defined in Code Section 44-3-221, in accordance with Code Section 44-3-232;   Paid to a condominium association, that is an association, as defined in Code Section 44-3-71, in accordance with Code Section 44-3-109; or   Paid to a homeowners' association established by covenants restricting land to certain uses related to planned residential subdivisions.     All of the amounts required to be paid by this Code section shall be paid in lawful money of the United States to the purchaser at the tax sale or to the purchaser's successors.    (Ga. L. 1937, p. 491, § 2; Code 1933, § 91A-436, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1983, p. 822, § 1; Ga. L. 1984, p. 1016, § 1; Ga. L. 1996, p. 1022, § 1; Ga. L. 1997, p. 458, § 1; Ga. L. 2002, p. 1481, § 4; Ga. L. 2016, p. 758, § 2/SB 379; Ga. L. 2016, p. 793, § 2/HB 51.)
GA Code § 48-4-43 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 4 - Tax Sales|Article 3 - Redemption of Property Sold for Taxes|§ 48-4-43. Effect of Redemption

 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 any person having any interest in the property, the amount expended by the creditor or person interested shall constitute a first lien on the property and, if the quitclaim deed provided for in Code Section 48-4-44 is recorded as required by law, shall be repaid prior to any other claims upon the property.   (Ga. L. 1898, p. 85, § 3; Civil Code 1910, § 1170; Code 1933, § 92-8302; Code 1933, § 91A-431, enacted by Ga. L. 1978, p. 309, § 2.)   Law reviews.   - For annual survey on local government law, see 69 Mercer L. Rev. 205 (2017). For annual survey on real property, see 69 Mercer L. Rev. 251 (2017).    JUDICIAL DECISIONS
GA Code § 48-4-44 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 4 - Tax Sales|Article 3 - Redemption of Property Sold for Taxes|§ 48-4-44. Quitclaim Deed by Purchaser

  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:   The name of the person who has paid the redemption money; and   The capacity in which or the claim of right or interest pursuant to which the redemption money was paid.     The recitals required by subsection (a) of this Code section shall be prima-facie evidence of the facts stated.   If the quitclaim deed provided for in subsection (a) of this Code section is presented to the purchaser at the time such person accepts the amount payable for the redemption in the form of cash or a certified check, the purchaser shall, at that time, sign the quitclaim deed if a notary public and an unofficial witness are present to witness such signature.   If no quitclaim deed is presented at the time of the redemption or if sufficient witnesses are not present, it shall be the responsibility of the purchaser to prepare and properly execute such quitclaim deed as is required by law within seven days from the date of the redemption.   It shall be the responsibility of the purchaser once the quitclaim deed is properly executed as required in subsection (d) of this Code section to present such deed for recordation to the clerk of the court within ten days of the redemption. The quitclaim deed shall be presented for recordation in the county where the tax sale originally occurred. The purchaser shall pay all recording costs and return the recorded quitclaim deed to the redeemer.    (Ga. L. 1898, p. 85, § 5; Civil Code 1910, § 1172; Code 1933, § 92-8304; Code 1933, § 91A-433, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2006, p. 770, § 6/SB 585.)   Editor's notes.   - Ga. L. 2006, p. 770, § 8/SB 585, not codified by the General Assembly, provides: "The provisions of this Act shall apply to all executions transferred on or after July 1, 2006. Executions transferred prior to July 1, 2006, shall not be affected by this Act."    JUDICIAL DECISIONS