reglab/housing_qa huggingface dataset:
GA Code § 48-4-45 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 4 - Tax Sales|Article 3 - Redemption of Property Sold for Taxes|§ 48-4-45. Notice of Foreclosure of Right to Redeem; Time; Persons Entitled to Notice

  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 this article:   To be served upon all of the following persons who reside in the county in which the property is located:   The defendant in the execution under or by virtue of which the sale was held;   The occupant, if any, of the property; and   All persons having of record in the county in which the land is located any right, title, or interest in, or lien upon the property;     To be sent by registered or certified mail or statutory overnight delivery to each of the persons specified in subparagraphs (A), (B), and (C) of paragraph (1) of this subsection who resides outside the county in which the property is located, if the address of that person is reasonably ascertainable; and   To be published, if that tax sale occurs on or after July 1, 1989, in the newspaper in which the sheriff's advertisements for the county are published in each county in which that property is located, which publication shall occur once a week for four consecutive weeks in the six-month period immediately prior to the week of the redemption deadline date specified in the notice.     Nothing contained in this Code section shall be construed to require that any notice be sent to or served upon any person whose right, title, interest in, or lien upon the property does not appear of record in the county in which the land is located.   The heirs of any deceased owner of any land entitled to notice pursuant to this Code section shall be served by the sheriff or notified as provided in this article.    (Ga. L. 1937, p. 491, § 2; Code 1933, § 91A-434, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1989, p. 1391, § 1; Ga. L. 2000, p. 1589, § 3.)   Editor's notes.   - Ga. L. 2000, p. 1589, § 16, not codified by the General Assembly, provides that the amendment to this Code section is applicable with respect to notices delivered on or after July 1, 2000.   Law reviews.   - For annual survey of law of real property, see 38 Mercer L. Rev. 319 (1986). For annual survey of real property law, see 57 Mercer L. Rev. 331 (2005). For annual survey on real property law, see 61 Mercer L. Rev. 301 (2009). For annual survey on real property, see 69 Mercer L. Rev. 251 (2017).    JUDICIAL DECISIONS
GA Code § 48-4-47 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 4 - Tax Sales|Article 3 - Redemption of Property Sold for Taxes|§ 48-4-47. Tender of Redemption Price Before Action to Cancel Tax Deed

  After notice to foreclose the right of redemption as provided for in this article has been given, no action shall be filed, allowed, sanctioned, or maintained for the purpose of setting aside, canceling, or in any way invalidating the tax deed referred to in the notice or the title conveyed by the tax deed unless and until the plaintiff in the action pays or legally tenders to the grantee in the deed or to his successors the full amount of the redemption price for the property, as provided for in this article.   Subsection (a) of this Code section shall apply unless it clearly appears that:   The tax or special assessment for the collection of which the execution under or by virtue of which the sale was held was not due at the time of the sale; or   Service or notice was not given as required in this article.      (Ga. L. 1937, p. 491, § 2; Code 1933, § 91A-437, enacted by Ga. L. 1978, p. 309, § 2.)    JUDICIAL DECISIONS
GA Code § 48-4-48 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 4 - Tax Sales|Article 3 - Redemption of Property Sold for Taxes|§ 48-4-48. Ripening of Tax Deed Title by Prescription

  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.   A title under a tax deed executed on or after July 1, 1989, but before July 1, 1996, shall ripen by prescription after a period of four years from the execution of that deed. A title under a tax deed properly executed on or after July 1, 1996, at a valid and legal sale shall ripen by prescription after a period of four years from the recordation of that deed in the land records in the county in which said land is located.   A tax deed which has ripened by prescription pursuant to any provision of this Code section shall convey, when the defendant in fi. fa. is not laboring under any legal disability, a fee simple title to the property described in that deed, and that title shall vest absolutely in the grantee in the deed or in the grantee's heirs or assigns. In the event the defendant in fi. fa. is laboring under any legal disability, the prescriptive term specified in this Code section shall begin from the time the disabilities are removed or abated.   Notice of foreclosure of the right to redeem property sold at a tax sale shall not be required to have been provided in order for the title to such property to have ripened under subsection (a) or (b) of this Code section.    (Ga. L. 1949, p. 1132, § 1; Code 1933, § 91A-438, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1989, p. 1391, § 3; Ga. L. 1996, p. 783, § 1.)   Law reviews.   - For annual survey article discussing real property law, see 51 Mercer L. Rev. 441 (1999). For annual survey article on real property law, see 52 Mercer L. Rev. 383 (2000). For annual survey of real property law, see 58 Mercer L. Rev. 367 (2006).    JUDICIAL DECISIONS    Editor's notes.   - In light of the similarity of the statutory provisions, decisions under Ga. L. 1949, p. 1132, § 2-A, are included in the annotations for this Code section.
GA Code § 48-4-60 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 4 - Tax Sales|Article 4 - Land Bank Authorities|§ 48-4-60. Definitions

 As used in this article, the term:    "Agreement" means:   An interlocal cooperation agreement entered into by the parties pursuant to this article; or   A resolution of a consolidated government establishing an authority pursuant to this article.     "Authority" means the land bank authority established pursuant to this article.   "Parties" means the parties to the agreement, which shall include one or more cities and the county containing such cities, or a consolidated government which has adopted a resolution establishing an authority.   "Property" means real property, including any improvements thereon.   "Tax delinquent property" means any property on which the taxes levied and assessed by any party remain in whole or in part unpaid on the date due and payable.     (Code 1981, §48-4-60, enacted by Ga. L. 1990, p. 1875, § 3; Ga. L. 1996, p. 824, § 1; Ga. L. 1997, p. 882, § 1.)
GA Code § 48-4-61 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 4 - Tax Sales|Article 4 - Land Bank Authorities|§ 48-4-61. Land Bank Authority Established by Interlocal Cooperation Agreement; Powers; Purpose; Dissolution

  One or more cities and the county containing such cities may enter into an interlocal cooperation agreement, or a consolidated government may adopt a resolution, for the purpose of establishing a land bank authority pursuant to this article.   The authority shall be a public body corporate and politic with the power to sue and be sued, to accept and issue deeds in its name, including without limitation the acceptance of real property in accordance with the provisions of subsection (f) of Code Section 9-16-19, and to institute quia timet actions and shall have any other powers necessary and incidental to carry out the powers granted by this article.   The authority shall be established to acquire the tax delinquent properties of the parties and any property deeded to it pursuant to paragraph (2.1) of subsection (u) of Code Section 16-13-49 in order to foster the public purpose of returning land which is in a nonrevenue-generating, nontax-producing status to an effective utilization status or of returning real property forfeited pursuant to Code Section 16-13-49 to such status in order to provide housing, new industry, and jobs for the citizens of the county. The authority shall have the powers provided in this article and those necessary and incidental to the exercise of such powers.   Any authority established pursuant to this article may be dissolved by any party to the agreement or by resolution of a consolidated government or, where multiple cities are involved, any city may withdraw from the agreement which established the authority, or such authority may be dissolved by local Act of the General Assembly.   An authority whose parties form a consolidated government after entering into an interlocal cooperation agreement shall thereafter operate under and be governed by the provisions of this article applicable to authorities of consolidated governments as if created by resolution of a consolidated government. The board governing such an authority shall be reconstituted by resolution of the consolidated governments in conformity with the provisions of subsection (a) of Code Section 48-4-62 prior to the first meeting of such board subsequent to the effective date of consolidation of the party governments.   No land bank authority shall be created pursuant to this article on or after July 1, 2012. Except as otherwise provided in subsection (j) of Code Section 48-4-104, any land bank created pursuant to this article prior to July 1, 2012, shall continue to be governed by this article.     (Code 1981, §48-4-61, enacted by Ga. L. 1990, p. 1875, § 3; Ga. L. 1996, p. 824, § 1; Ga. L. 1997, p. 882, § 1; Ga. L. 2002, p. 1286, § 2; Ga. L. 2012, p. 1055, § 1/SB 284; Ga. L. 2015, p. 693, § 3-28/HB 233.)
GA Code § 48-4-62 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 4 - Tax Sales|Article 4 - Land Bank Authorities|§ 48-4-62. Board to Govern Authority; Members; Meetings; Organization; Staff

  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 consolidated government shall be governed by a board composed of four members to be appointed by the governing authority of the consolidated government. Each member shall serve at the pleasure of the respective appointing authority for a term of four years and shall serve without compensation. The members shall be residents of the county and may be employees of the parties. Any vacancy shall be filled for the remainder of the unexpired term in the same manner as the original appointment.   The board of the authority shall meet from time to time as required, and the presence of either (1) three members, if there are only two parties to the agreement or if the authority was created by a consolidated government or (2) 50 percent of the members then in office, if there are more than two parties to the agreement, shall constitute a quorum. Approval by a majority of the membership then in office shall be necessary for any action to be taken by the authority. 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. A chairperson shall be elected from among the members, and he or she shall execute all deeds, leases, and contracts of the authority when authorized by the board.   The authority may employ its own staff or may utilize employees of the parties, as determined by the agreement.     (Code 1981, §48-4-62, enacted by Ga. L. 1990, p. 1875, § 3; Ga. L. 1996, p. 824, § 1; Ga. L. 1997, p. 882, § 1.)
GA Code § 48-4-63 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 4 - Tax Sales|Article 4 - Land Bank Authorities|§ 48-4-63. Administration of Properties

  The authority shall hold in its own name, for the benefit of the 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.   It shall be the duty of the authority to administer the properties acquired by it as follows:   All property acquired by the authority shall be inventoried and appraised, and the inventory shall be maintained as a public record;   The authority shall organize and classify the property on the basis of suitability for use;   The authority shall maintain all property held by it in accordance with applicable laws and codes; and   The authority shall have the power to manage, maintain, protect, rent, lease, repair, insure, alter, sell, trade, exchange, or otherwise dispose of any property on terms and conditions determined in the sole discretion of the authority. The authority may assemble tracts or parcels of property for public parks or other public purposes and to that end may exchange parcels and otherwise effectuate the purposes determined by agreement with any party.     The acquisition and disposal of property by the authority shall not be governed or controlled by any regulations or laws of the parties unless specifically provided in the agreement, and transfers of property by parties to the authority shall be treated as transfers to a body politic as contemplated by subparagraph (a)(2)(A) of Code Section 36-9-3.   Property held by the authority may be sold, traded, exchanged, or otherwise disposed of by the authority so long as the disposition is approved by a majority of the membership, as required in subsection (b) of Code Section 48-4-62 for any action by the authority, and approved as follows:   If the property is located within a party city and the party county, approved by both authority members appointed by the mayor of such city and one of the authority members appointed by the county commission;   If the property is located within the county party but outside all the party cities, approved by both authority members appointed by the county commission;   If the property is located within a party city but outside the party county, approved by both authority members of such city; or   If the property is located within the boundaries of a consolidated government, approved by a majority of the authority members.       (Code 1981, §48-4-63, enacted by Ga. L. 1990, p. 1875, § 3; Ga. L. 1996, p. 824, § 1; Ga. L. 1997, p. 882, § 1; Ga. L. 2010, p. 878, § 48/HB 1387.)
GA Code § 48-4-75 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 4 - Tax Sales|Article 5 - Ad Valorem Tax Foreclosures|§ 48-4-75. Legislative Findings

 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 and urban revitalization, that significant tax delinquency creates barriers to marketability of the property, and that nonjudicial tax foreclosure procedures are inefficient, lengthy, and commonly result in title to real property which is neither marketable nor insurable. In addition, the General Assembly finds that tax delinquency in many instances results in properties which present health and safety hazards to the public. Consequently, the General Assembly further finds that the alternative to nonjudicial tax foreclosure procedures authorized by this article is an effective means of eliminating health and safety hazards by putting certain tax delinquent properties back on the tax rolls and into productive use.    (Code 1981, §48-4-75, enacted by Ga. L. 1995, p. 272, § 1.)
GA Code § 48-4-76 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 4 - Tax Sales|Article 5 - Ad Valorem Tax Foreclosures|§ 48-4-76. Judicial in Rem Tax Foreclosures

  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 with the provisions of this article by enactment of an ordinance or resolution of the governing authority of the county in which the property is located which ordinance or resolution shall be sufficient authority for use of the provisions of this article by such county and all municipalities within such county as to their respective taxes. In the event that the governing authority of a county does not so act, a municipality located in such county may, by enactment of its own ordinance or resolution, authorize the use of judicial in rem tax foreclosures for delinquent municipal taxes in accordance with the provision of this article. Any such ordinance or resolution may set forth criteria for selection of properties to be subject to the provisions of this article.   Proceedings in accordance with this article are designed solely to enforce the lien for ad valorem taxes against the property subject to such taxation and shall not constitute an action for personal liability for such taxes of the owner or owners of such property.   The rights and remedies set forth in this article are available solely to the governmental entities authorized by law to collect ad valorem taxes and shall not extend to any transferee of tax executions or tax liens.   The enforcement proceedings authorized by this article may be initiated by a county, by a municipality, by one acting on behalf of the other pursuant to contract, or by joint action in a single proceeding.     (Code 1981, §48-4-76, enacted by Ga. L. 1995, p. 272, § 1; Ga. L. 1996, p. 1280, § 1; Ga. L. 2004, p. 907, § 4.)    JUDICIAL DECISIONS
GA Code § 48-4-77 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 4 - Tax Sales|Article 5 - Ad Valorem Tax Foreclosures|§ 48-4-77. Definitions

 As used in this article, the term:    "Interested party" means:   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;   Those parties having filed a notice in accordance with Code Section 48-3-9; and   Any other party having an interest in the property whose identity and address are reasonably ascertainable from the records of the petitioner or records maintained in the county courthouse or by the clerk of the court. "Interested party" shall not include the holder of the benefit or burden of any easement or right of way whose interest is properly recorded which interest shall remain unaffected.     "Redemption amount" means the full amount of the delinquent ad valorem taxes, accrued interest at the rate specified in Code Section 48-2-40, penalties determined in accordance with Code Section 48-2-44, and costs incurred by the governmental entity in collecting such taxes including without limitation the cost of title examination and publication of notices.     (Code 1981, §48-4-77, enacted by Ga. L. 1995, p. 272, § 1; Ga. L. 1999, p. 81, § 48.)    JUDICIAL DECISIONS     "Interested party."  - Party whose interest in property derived from an unrecorded deed received from a party who was the holder of a deed to secure debt from the record owner of the property was not an "interested party" under paragraph (1) and the party had no right under O.C.G.A. § 9-11-24(a) to intervene in an in rem judicial tax foreclosure proceeding. Burruss v. Ferdinand, 245 Ga. App. 203, 536 S.E.2d 555 (2000).   Definition of "interested party" in O.C.G.A. § 48-4-77(1)(A) for purposes of a tax foreclosure has no application to an action to redeem property after a tax sale; however, even if the definition was applicable, it was unlikely that the bank that held a security deed on real property would constitute an interested party as one having an interest in the property whose identity and address were reasonably ascertainable from the records maintained in the county courthouse or by the clerk of court. Cmty. Renewal & Redemption v. Nix, 288 Ga. 439, 704 S.E.2d 759 (2011).
GA Code § 48-4-79 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 4 - Tax Sales|Article 5 - Ad Valorem Tax Foreclosures|§ 48-4-79. Judicial Hearing on Petition; Orders; Priority of Claims; Death of Interested Party

  The petitioner shall request that a judicial hearing on the petition occur not earlier than 30 days following the filing of the petition. At such hearing any interested party shall have the right to be heard and to contest the delinquency of the taxes or the adequacy of the proceedings. If the superior court determines that the information set forth in the petition is accurate, the court shall render its judgment and order that:   The taxes are delinquent;   Proper notice has been given to all interested parties;   The property as described in the petition be sold in accordance with the provisions of this article; and   The sale shall become final and binding 60 days after the date of the sale in accordance with Code Section 48-4-81.     The order of the superior court shall provide that the property be sold free and clear of all liens, claims, and encumbrances other than:   Rights of redemption provided under federal law;   Tax liens held by Georgia governmental entities other than the petitioner which are superior to the taxes identified in the petition by virtue of the provisions of subsection (b) of Code Section 48-2-56;   Easements and rights of way of holders who are not interested parties under subparagraph (C) of paragraph (1) of Code Section 48-4-77; and   Benefits or burdens of any real covenants filed of record as of the date of filing of the petition.     If, upon production of evidence to the court by any party, it is determined by the court that any interested party died within the six-month period of time immediately preceding the filing of the petition, the court may postpone the hearing, for a period of up to six months, to allow the administrator or executor of the estate adequate time to close the estate.     (Code 1981, §48-4-79, enacted by Ga. L. 1995, p. 272, § 1; Ga. L. 1999, p. 81, § 48.)
GA Code § 48-4-80 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 4 - Tax Sales|Article 5 - Ad Valorem Tax Foreclosures|§ 48-4-80. Redemption by Owner or Other Interested Party

  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.   In the event of such payment by the owner of the subject property, the proceedings shall be dismissed and the rights and interests of all interested parties shall remain unaffected.   In the event of such payment by any interested party other than the owner, the party accomplishing such payment shall possess a lien on the property for the full amount of such payment, which lien shall have the same priority as the lien for the delinquent taxes. Such lienholder shall have the right to enforce such lien as permitted to the holder of any lien under existing law. Such lienholder shall not otherwise succeed to the rights of the petitioner as described in this article.     (Code 1981, §48-4-80, enacted by Ga. L. 1995, p. 272, § 1; Ga. L. 1999, p. 81, § 48.)