reglab/statecodes huggingface dataset:
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 4 - TAX SALES (§§ 48-4-1 — 48-4-112) › Article 2 - PURCHASE BY COUNTIES (§§ 48-4-20 — 48-4-23) › Section 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)
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.
(b)
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.
(c)
Any sale, transfer, or acquisition of interest in any real property in violation of this Code section shall be void.
Added by 2007 Ga. Laws 40,§ 1, eff. 7/1/2007.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 4 - TAX SALES (§§ 48-4-1 — 48-4-112) › Article 3 - REDEMPTION OF PROPERTY SOLD FOR TAXES (§§ 48-4-40 — 48-4-48) › Section 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
:
(1)
At any time within 12 months from the date of the sale; and
(2)
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
.
Amended by 2016 Ga. Laws 600,§ 1, eff. 7/1/2016.
Amended by 2016 Ga. Laws 571,§ 1, eff. 7/1/2016.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 4 - TAX SALES (§§ 48-4-1 — 48-4-112) › Article 3 - REDEMPTION OF PROPERTY SOLD FOR TAXES (§§ 48-4-40 — 48-4-48) › Section 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:
(1)
There is any sale of the property after the redemption under a judgment in favor of the creditor; and
(2)
The quitclaim deed is recorded as required by law.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 4 - TAX SALES (§§ 48-4-1 — 48-4-112) › Article 3 - REDEMPTION OF PROPERTY SOLD FOR TAXES (§§ 48-4-40 — 48-4-48) › Section 48-4-42 - Amount payable for redemption; additional costs

(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 taxes paid on the property by the purchaser after the sale for taxes;
(2)
Any special assessments on the property; and
(3)
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.
(b)
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.
(c)
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:
(1)
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
;
(2)
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
(3)
Paid to a homeowners' association established by covenants restricting land to certain uses related to planned residential subdivisions.
(d)
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.
Amended by 2016 Ga. Laws 600,§ 2, eff. 7/1/2016.
Amended by 2016 Ga. Laws 571,§ 2, eff. 7/1/2016.
Amended by 2002 Ga. Laws 993, § 4, eff. 5/21/2002.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 4 - TAX SALES (§§ 48-4-1 — 48-4-112) › Article 3 - REDEMPTION OF PROPERTY SOLD FOR TAXES (§§ 48-4-40 — 48-4-48) › Section 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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 4 - TAX SALES (§§ 48-4-1 — 48-4-112) › Article 3 - REDEMPTION OF PROPERTY SOLD FOR TAXES (§§ 48-4-40 — 48-4-48) › Section 48-4-44 - Quitclaim deed by purchaser

(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 interest pursuant to which the redemption money was paid.
(b)
The recitals required by subsection (a) of this Code section shall be prima-facie evidence of the facts stated.
(c)
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.
(d)
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.
(e)
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.
Amended by 2006 Ga. Laws 759,§ 6, eff. 7/1/2006.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 4 - TAX SALES (§§ 48-4-1 — 48-4-112) › Article 3 - REDEMPTION OF PROPERTY SOLD FOR TAXES (§§ 48-4-40 — 48-4-48) › Section 48-4-45 - Notice of foreclosure of right to redeem; time; persons entitled to notice

(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 this article:
(1)
To be served upon all of the following persons who reside in the county in which the property is located:
(A)
The defendant in the execution under or by virtue of which the sale was held;
(B)
The occupant, if any, of the property; and
(C)
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;
(2)
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
(3)
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.
(b)
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.
(c)
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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 4 - TAX SALES (§§ 48-4-1 — 48-4-112) › Article 3 - REDEMPTION OF PROPERTY SOLD FOR TAXES (§§ 48-4-40 — 48-4-48) › Section 48-4-47 - Tender of redemption price before action to cancel tax deed

(a)
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.
(b)
Subsection (a) of this Code section shall apply unless it clearly appears that:
(1)
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
(2)
Service or notice was not given as required in this article.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 4 - TAX SALES (§§ 48-4-1 — 48-4-112) › Article 3 - REDEMPTION OF PROPERTY SOLD FOR TAXES (§§ 48-4-40 — 48-4-48) › Section 48-4-48 - Ripening of tax deed title by prescription

(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, 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.
(c)
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.
(d)
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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 4 - TAX SALES (§§ 48-4-1 — 48-4-112) › Article 4 - LAND BANK AUTHORITIES (§§ 48-4-60 — 48-4-65) › Section 48-4-60 - Definitions

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 land bank authority established pursuant to this article.
(3)
"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.
(4)
"Property" means real property, including any improvements thereon.
(5)
"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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 4 - TAX SALES (§§ 48-4-1 — 48-4-112) › Article 4 - LAND BANK AUTHORITIES (§§ 48-4-60 — 48-4-65) › Section 48-4-61 - Land bank authority established by interlocal cooperation agreement; powers; purpose; dissolution

(a)
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.
(b)
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.
(c)
The authority shall be established to acquire the tax delinquent properties of the parties and any property deeded to it pursuant to subsection (d) of Code Section
9-16-49
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 Chapter 16 of Title 9 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.
(d)
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.
(e)
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.
(f)
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.
Amended by 2024 Ga. Laws 701,§ 5, eff. 7/1/2024.
Amended by 2015 Ga. Laws 98,§ 3-28, eff. 7/1/2015.
Amended by 2012 Ga. Laws 729,§ 1, eff. 7/1/2012.
Amended by 2002 Ga. Laws 957, § 2, eff. 5/16/2002.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 4 - TAX SALES (§§ 48-4-1 — 48-4-112) › Article 4 - LAND BANK AUTHORITIES (§§ 48-4-60 — 48-4-65) › Section 48-4-62 - Board to govern authority; members; meetings; organization; staff

(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 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.
(b)
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.
(c)
The authority may employ its own staff or may utilize employees of the parties, as determined by the agreement.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 4 - TAX SALES (§§ 48-4-1 — 48-4-112) › Article 4 - LAND BANK AUTHORITIES (§§ 48-4-60 — 48-4-65) › Section 48-4-63 - Administration of properties

(a)
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.
(b)
It shall be the duty of the authority to administer the properties acquired by it as follows:
(1)
All property acquired by the authority shall be inventoried and appraised, and the inventory shall be maintained as a public record;
(2)
The authority shall organize and classify the property on the basis of suitability for use;
(3)
The authority shall maintain all property held by it in accordance with applicable laws and codes; and
(4)
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.
(c)
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)(3)(A) of Code Section
36-9-3
.
(d)
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:
(1)
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;
(2)
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;
(3)
If the property is located within a party city but outside the party county, approved by both authority members of such city; or
(4)
If the property is located within the boundaries of a consolidated government, approved by a majority of the authority members.
Amended by 2024 Ga. Laws 701,§ 5, eff. 7/1/2024.
Amended by 2010 Ga. Laws 624,§ 48, eff. 6/3/2010.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 4 - TAX SALES (§§ 48-4-1 — 48-4-112) › Article 4 - LAND BANK AUTHORITIES (§§ 48-4-60 — 48-4-65) › Section 48-4-64 - Acquisition and disposal of property

(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 bid at such sale, and such bid shall comprise the authority's commitment to pay not more than all costs of the sale and its assumption of liability for all taxes, accrued interest thereon, and penalties, and, if there is no other bid, the tax commissioner shall accept the authority's bid and make a deed of the property to the authority.
(b)
In accordance with the provisions of Code Section
48-4-45
, the authority shall have the right to foreclose the right to redeem property at any time after the 12 month redemption period has expired pursuant to Code Section
48-4-65
. Notwithstanding the foregoing provisions of this subsection, the right of redemption shall automatically terminate and expire upon failure to redeem in accordance with Code Section
48-4-81
where the tax sale was conducted pursuant to Article 5 of this chapter.
(c)
When a property is acquired by the authority, the authority shall have the power to extinguish all county and city or consolidated government taxes, including school district taxes, at the time it sells or otherwise disposes of property; provided, however, that, with respect to school district taxes, the authority shall first obtain the consent of the board of education governing the school district in which the property is located. In determining whether or not to extinguish taxes, the authority shall consider the public benefit to be gained by tax forgiveness with primary consideration given to purchasers who intend to build or rehabilitate low-income housing. The decision by the authority to extinguish taxes is subject to the vote requirements for dispositions of property under subsection (d) of Code Section
48-4-63
.
(d)
At the time that the authority sells or otherwise disposes of property as part of its land bank program, the proceeds from the sale, if any, shall be allocated as determined by the authority among the following priorities:
(1)
furtherance of authority operations;
(2)
recovery of authority expenses; and
(3)
distribution to the parties and the appropriate school district in proportion to and to the extent of their respective tax bills and costs. Any excess proceeds shall be distributed pursuant to the agreement of the parties or by resolution of the consolidated government in accordance with the public policy stated in this article.
(e)
The authority shall have full discretion in determining the sale price of the property. The agreement of the parties shall provide for a distribution of property that favors neighborhood nonprofit entities obtaining the land for low-income housing and, secondarily, other entities intending to produce low-income or moderate-income housing.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 4 - TAX SALES (§§ 48-4-1 — 48-4-112) › Article 4 - LAND BANK AUTHORITIES (§§ 48-4-60 — 48-4-65) › Section 48-4-65 - Foreclosure of right of redemption to property conveyed to authority

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 shall be prepared for the benefit of the authority;
(2)
The authority shall serve the prior owner whose interest was foreclosed upon and all persons having record title or interest in or lien upon the property with a notice of foreclosure of this right to redeem in conformance with Code Section
48-4-46
;
(3)
In the event persons entitled to service are located outside the county, they may be served by certified mail or statutory overnight delivery; or
(4)
In the event the sheriff is unable to perfect service or certified mail or statutory overnight delivery attempts are returned unclaimed, the authority shall conduct a search for the person with an interest in the property conveyed to the authority, which search must, at a minimum, have included the following:
(A)
An examination of the addresses given on the face of the instrument vesting interest or the addresses given to the clerk of the superior court by the transfer tax declaration form. The clerk of the superior court and the tax assessor of the county are required to share information contained in the transfer tax declaration form with one another in a timely manner;
(B)
A search of the current telephone directory for the county in which the property is located;
(C)
A letter of inquiry to the person who sold the property to the defendant in the tax sale at the address shown in the transfer tax declaration form or in the telephone directory;
(D)
A letter of inquiry to the attorney handling the closing prior to the tax sale if provided on the deed forms;
(E)
A sign being no less than four feet by six feet shall be erected on the property and maintained by the authority for a minimum of 30 days reading as follows:
"THIS PROPERTY HAS BEEN CONVEYED TO THE __________________ LAND BANK AUTHORITY BY VIRTUE OF A SALE FOR UNPAID TAXES. PERSONS WITH INFORMATION REGARDING THE PRIOR OWNER OF THE PROPERTY ARE REQUESTED TO CALL __________________."; and
(F)
If the authority has made the search as required by this paragraph and been unable to locate those persons required to be served under paragraph (2) of this Code section or, having located additional addresses of those persons through such search, attempted without success to serve those persons in either manner provided by paragraph (2) or (3) of this Code section, the authority shall make a written summary of the attempts made to serve the notice, in recordable form, and may authorize the foreclosure of the redemption rights of record.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 4 - TAX SALES (§§ 48-4-1 — 48-4-112) › Article 5 - AD VALOREM TAX FORECLOSURES (§§ 48-4-75 — 48-4-81) › Section 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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 4 - TAX SALES (§§ 48-4-1 — 48-4-112) › Article 5 - AD VALOREM TAX FORECLOSURES (§§ 48-4-75 — 48-4-81) › Section 48-4-76 - Judicial in rem tax foreclosures

(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 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.
(b)
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.
(c)
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.
(d)
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.
Amended by 2004 Ga. Laws 659, § 4, eff. 7/1/2004.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 4 - TAX SALES (§§ 48-4-1 — 48-4-112) › Article 5 - AD VALOREM TAX FORECLOSURES (§§ 48-4-75 — 48-4-81) › Section 48-4-77 - Definitions

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 a notice in accordance with Code Section
48-3-9
; and
(C)
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.
(2)
"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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 4 - TAX SALES (§§ 48-4-1 — 48-4-112) › Article 5 - AD VALOREM TAX FORECLOSURES (§§ 48-4-75 — 48-4-81) › Section 48-4-79 - Judicial hearing on petition; orders; priority of claims; death of interested party

(a)
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:
(1)
The taxes are delinquent;
(2)
Proper notice has been given to all interested parties;
(3)
The property as described in the petition be sold in accordance with the provisions of this article; and
(4)
The sale shall become final and binding 60 days after the date of the sale in accordance with Code Section
48-4-81
.
(b)
The order of the superior court shall provide that the property be sold free and clear of all liens, claims, and encumbrances other than:
(1)
Rights of redemption provided under federal law;
(2)
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
;
(3)
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
(4)
Benefits or burdens of any real covenants filed of record as of the date of filing of the petition.
(c)
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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 4 - TAX SALES (§§ 48-4-1 — 48-4-112) › Article 5 - AD VALOREM TAX FORECLOSURES (§§ 48-4-75 — 48-4-81) › Section 48-4-80 - Redemption by owner or other interested party

(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.
(b)
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.
(c)
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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 4 - TAX SALES (§§ 48-4-1 — 48-4-112) › Article 6 - GEORGIA LAND BANK (§§ 48-4-100 — 48-4-112) › Section 48-4-100 - Short title; applicability

(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 granted in such article. The board of any existing land bank may vote, in the manner provided in subsection (j) of Code Section
48-4-104
, to continue in existence under the provisions of this article, thus exercising the additional authorities and powers contained herein.
Added by 2012 Ga. Laws 729,§ 2, eff. 7/1/2012.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 4 - TAX SALES (§§ 48-4-1 — 48-4-112) › Article 6 - GEORGIA LAND BANK (§§ 48-4-100 — 48-4-112) › Section 48-4-101 - Findings and declarations

The General Assembly finds and declares that:
(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 properties;
(2)
Citizens of Georgia are affected adversely by dilapidated, abandoned, and tax delinquent properties, including properties that have been abandoned due to mortgage foreclosure;
(3)
Dilapidated, abandoned, and tax delinquent properties impose significant costs on neighborhoods and communities by lowering property values, increasing fire and police protection costs, decreasing tax revenues, and undermining community cohesion;
(4)
There is an overriding public need to confront the problems caused by dilapidated, abandoned, and tax delinquent properties, and to return properties which are in nonrevenue-generating, nontax-producing status to an effective utilization status in order to provide affordable housing, new industry, and jobs for the citizens of this state through the creation of new tools that enable communities to turn abandoned spaces into vibrant places; and
(5)
Land banks are one of the tools that can be utilized by communities to facilitate the return of dilapidated, abandoned, and tax delinquent properties to productive use.
Added by 2012 Ga. Laws 729,§ 2, eff. 7/1/2012.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 4 - TAX SALES (§§ 48-4-1 — 48-4-112) › Article 6 - GEORGIA LAND BANK (§§ 48-4-100 — 48-4-112) › Section 48-4-102 - Definitions

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)
"Intergovernmental contract" means a contract as authorized pursuant to Article IX, Section III, Paragraph I of the Constitution of Georgia and paragraph (5) of Code Section
36-34-2
, and entered into by counties, consolidated governments, and municipal corporations pursuant to this article.
(4)
"Land bank" means a public body corporate and politic established in accordance with the provisions of this article.
(5)
"Land bank member" means the local governments that are parties to the intergovernmental contract or resolution creating a land bank and the local governments that join a land bank subsequent to its creation pursuant to the provisions of this article.
(6)
"Real property" means all lands and the buildings thereon, all things permanently attached to land or to the buildings thereon, and any interest existing in, issuing out of, or dependent upon land or the buildings thereon.
(7)
"School district" means any school district, independent school system, or other local school system in this state.
Added by 2012 Ga. Laws 729,§ 2, eff. 7/1/2012.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 4 - TAX SALES (§§ 48-4-1 — 48-4-112) › Article 6 - GEORGIA LAND BANK (§§ 48-4-100 — 48-4-112) › Section 48-4-105 - Employment of executive director, legal counsel, technical experts, agents, and employees; contracts and agreements with localities for staffing services

A land bank may employ an executive director, its own counsel and legal staff, and such technical experts, other agents, and employees, permanent or temporary, as it may require and may determine the qualifications and fix the compensation and benefits of those persons. A land bank may also enter into contracts and agreements with municipal corporations or counties or consolidated governments for staffing services to be provided to the land bank by agencies or departments thereof or for a land bank to provide such staffing services to agencies or departments thereof.
Added by 2012 Ga. Laws 729,§ 2, eff. 7/1/2012.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 4 - TAX SALES (§§ 48-4-1 — 48-4-112) › Article 6 - GEORGIA LAND BANK (§§ 48-4-100 — 48-4-112) › Section 48-4-107 - Eminent domain

A land bank shall neither possess nor exercise the power of eminent domain.
Added by 2012 Ga. Laws 729,§ 2, eff. 7/1/2012.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 4 - TAX SALES (§§ 48-4-1 — 48-4-112) › Article 6 - GEORGIA LAND BANK (§§ 48-4-100 — 48-4-112) › Section 48-4-108 - Exemption of land bank property from state and local taxation; acquisition of real property interests; land bank prohibited from owning or holding real property located outside geographical boundaries

(a)
The real property of a land bank and its income and operations are exempt from all taxation by the state and by any of its political subdivisions, including, but not limited to, real property held by a land bank as lessor pursuant to long-term lease contracts with community land trusts.
(b)
A land bank may acquire real property or interests in real property by gift, devise, transfer, exchange, foreclosure, purchase, or otherwise on terms and conditions and in a manner the board considers is in the best interest of the land bank.
(c)
(1)
A land bank may acquire real property by purchase contracts, lease-purchase agreements, and may accept transfers from municipal corporations, counties, or consolidated governments upon such terms and conditions as agreed to by the land bank and the municipal corporation, county, or consolidated government.
(2)
Notwithstanding any other law to the contrary, a municipal corporation, county, or consolidated government may transfer to a land bank real property and interests in real property of the municipal corporation, county, or consolidated government on such terms and conditions and according to such procedures as determined by the municipal corporation, county, or consolidated government, so long as the real property is located within the geographical boundaries of the land bank.
(3)
The acquisition of property by the land bank shall not be governed or controlled by any regulations or laws relating to procurement or acquisition of property of the counties, consolidated governments, or municipal corporations that are members of the land bank unless specifically provided in the applicable intergovernmental contract or resolution, and transfers of property by municipal corporations, counties, or consolidated governments to the land bank shall be treated as transfers to a body politic as contemplated by subparagraph (a)(2)(A) of Code Section
36-9-3
.
(d)
A land bank shall maintain all of its real property in accordance with the laws and ordinances of the jurisdiction in which the real property is located.
(e)
(1)
Except as otherwise provided in paragraph (2) of this subsection, a land bank shall not own or hold real property located outside the geographical boundaries of the land bank members.
(2)
A land bank may be granted pursuant to an intergovernmental contract with a county, consolidated government, or municipal corporation the authority to manage and maintain real property located within the geographical boundaries of such county, consolidated government, or municipal corporation, but outside the geographical boundaries of the land bank members.
Added by 2012 Ga. Laws 729,§ 2, eff. 7/1/2012.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 4 - TAX SALES (§§ 48-4-1 — 48-4-112) › Article 6 - GEORGIA LAND BANK (§§ 48-4-100 — 48-4-112) › Section 48-4-110 - Funding through grants and loans; receipt of payments for various activities; remission of real property tax; allocation of proceeds from sale of property

(a)
A land bank may receive funding through grants and loans from the land bank members, from any other municipal corporations, counties, or consolidated governments in the state, from the General Assembly, from the federal government, and from other public and private sources.
(b)
A land bank may receive and retain payments for services rendered, for rents and leasehold payments received, for consideration for disposition of real and personal property, for proceeds of insurance coverage for losses incurred, for income from investments, and for any other asset and activity lawfully permitted to a land bank under this article.
(c)
Up to 75 percent of the real property taxes collected on real property, exclusive of any state or school district ad valorem tax, conveyed by a land bank pursuant to the laws of this state shall be remitted to the land bank. The specific percentage of such taxes to be remitted, as to each land bank member, shall be set forth in the local law, ordinance, or resolution or in the intergovernmental contract of the land bank. Such allocation of property tax revenues shall commence with the first taxable year following the date of conveyance and shall continue for a period of five years. Such funds shall be remitted to the land bank in accordance with the administrative procedures established by the tax commissioner or tax collector of the county or counties in which the land bank is located. Such allocation of property tax revenues shall not occur if such taxes have been previously allocated to a tax allocation district, or to secure a debt of the municipal corporation or consolidated government, unless the tax allocation district, municipal corporation, county, or consolidated government enters into an agreement with the land bank for the remittance of such funds to the land bank.
(d)
At the time that the land bank sells or otherwise disposes of property as part of its land bank program, the proceeds from the sale, if any, shall be allocated as determined by the land bank among the following priorities:
(1)
Furtherance of land bank operations;
(2)
Recovery of land bank expenses; and
(3)
Remitter to the tax commissioner or tax collector for distribution to the appropriate taxing entity in proportion to and to the extent of their respective tax bills and costs.
Any excess proceeds shall be distributed pursuant to any applicable intergovernmental contract or land bank rules, regulations, or bylaws in accordance with the public policy stated in this article.
Added by 2012 Ga. Laws 729,§ 2, eff. 7/1/2012.