reglab/statecodes huggingface dataset:
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 2 - ADMINISTRATION (§§ 48-2-30 — 48-2-63) › Section 48-2-53 - Compelled production of evidence

If any person required by law to make any return, supply any information, or exhibit any books or records, whether with reference to his own returns or not, refuses to do so upon written request of the commissioner or his designated agent, the superior court for the county in which the person resides shall have jurisdiction by appropriate process to compel the person to testify and to cause the proper person to produce the books, papers, or other data. All of the laws of this state regarding the taking of depositions and interrogatories of both nonresidents and residents of this state shall be available to the commissioner.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 2 - ADMINISTRATION (§§ 48-2-30 — 48-2-63) › Section 48-2-54 - Action by commissioner to collect unpaid tax

In the event any taxpayer fails to pay any tax due, the commissioner shall notify the taxpayer and his surety or sureties by mailing a letter to their post office addresses last known to the commissioner. If, after 30 days of mailing the notice, the amount due remains unpaid, the commissioner shall bring an action to collect the amount due including, but not limited to, penalties, interest, and costs. It shall not be necessary to make the defaulting taxpayer a party to any action that may be brought against his surety or sureties.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 2 - ADMINISTRATION (§§ 48-2-30 — 48-2-63) › Section 48-2-54.1 - Authorization to charge taxpayer's account

The commissioner is authorized to charge to the taxpayer's account any costs or fees which are charged to the commissioner by the United States Treasury Financial Management System for offsetting federal refund claims against any tax liability which is owed by a taxpayer to the state and for which the commissioner has the responsibility for collection.
Added by 2003 Ga. Laws 187, § 2, eff. 5/31/2003.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 2 - ADMINISTRATION (§§ 48-2-30 — 48-2-63) › Section 48-2-57 - Effect of judicial sale on state tax lien

A sale of property under legal process shall not divest the state of its tax liens.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 2 - ADMINISTRATION (§§ 48-2-30 — 48-2-63) › Section 48-2-58 - Release of property subject to state tax lien

(a)
The commissioner, upon the taxpayer's providing security sufficient to protect the state's interest and with the consent of the Attorney General, may release some or all of the property of a taxpayer which is subject to a state tax lien when the legality of the assessment which is the basis of the lien is being litigated.
(b)
The commissioner may release or subordinate all or any portion of the property subject to a state tax lien if the commissioner determines that the tax, interest, and penalties are sufficiently secured by a lien on other property or through other security or that the release, partial release, or subordination of such lien will not endanger or jeopardize the collection of amounts due.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 2 - ADMINISTRATION (§§ 48-2-30 — 48-2-63) › Section 48-2-60 - Compromise settlements; penalty refunds

(a)
No action or other judicial proceeding for the enforcement of this chapter or for the collection of state taxes shall be settled except by agreement, compromise, or judgment in open court.
(b)
No compromise or agreed judgment shall be entered in any such action or other judicial proceeding until there has been filed with the commissioner a verified statement setting forth the facts and showing the reasons why a compromise or agreed judgment should be entered and certifying that no agreement or settlement other than the one stated in the proposed judgment has been directly or indirectly entered into by the commissioner or by anyone for the commissioner and that the proposed judgment is, in the opinion of the Attorney General, for the best interest of the state.
(c)
When any penalty is paid without the commencement of an action to recover on the penalty and the commissioner, within three years after the date of the payment, determines that the circumstances giving rise to the penalty were reasonably beyond the control of the taxpayer, the commissioner may authorize a refund of all or any part of the penalty so paid and any interest paid on the penalty.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 2 - ADMINISTRATION (§§ 48-2-30 — 48-2-63) › Section 48-2-61 - Effect of actions taken to avoid payment of taxes; liability

(a)
All deeds of gift, mortgages, sales, transfers of titles to motor vehicles, and assignments of property of any kind made to avoid payment of taxes and all judgments procured for the purpose of avoiding payment of taxes shall be null and void.
(b)
The person holding such property or the person to whom such conveyance has been made and the property also, wherever found and no matter in whose possession it may be, shall be liable for taxes.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 3 - ENFORCEMENT (§§ 48-2-80 — 48-2-84) › Section 48-2-80 - Judicial enforcement of taxes imposed by other states

The courts of this state shall recognize and enforce liabilities for taxes lawfully imposed by other states which extend like comity to this state.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 3 - ENFORCEMENT (§§ 48-2-80 — 48-2-84) › Section 48-2-81 - Duties of law enforcement officers and tax officials as to collecting taxes and prosecuting violators; payment of portion of fines to informants

It shall be the duty of all sheriffs, deputies, and constables to enforce the collection of all taxes that may be due the state under any law. It shall be the duty of all tax collectors, tax commissioners, sheriffs, and constables to make sure that all persons violating any of the tax laws of this state are prosecuted for all such violations. One-fourth of the fines imposed upon persons convicted of violating any tax law of this state upon the information of any citizen of this state shall be paid to the informant by order of the court.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 3 - ENFORCEMENT (§§ 48-2-80 — 48-2-84) › Section 48-2-82 - Contraband articles - Seizure; disposition; exceptions

(a)
(1)
Any contraband article and any vessel, vehicle, aircraft, or other conveyance which has been or is being used in violation of any provision of this title or of the revenue laws of this state, and any vessel, vehicle, aircraft, or other conveyance in, upon, or by means of which any violation has taken or is taking place shall be seized by any law enforcement officer or revenue officer of this state without a warrant and shall be delivered forthwith to the commissioner.
(2)
After any such delivery, the commissioner shall post a notice of the seizure for a period of ten days in a prominent place in the courthouse of the county in which the seizure occurred. The notice shall state that a decision as to seizure and forfeiture will be made by the commissioner at the expiration of the ten-day period; and the notice shall act as a bar against any person subsequently asserting a claim of any interest existing in the article at the time of seizure.
(3)
Upon determining that an article is contraband and that the seizure and forfeiture of the article is in accordance with this Code section, the commissioner shall direct the disposition or destruction of the article as he may reasonably deem appropriate. Any sale of such articles shall be to the highest bidder for cash and the proceeds of the sale shall be delivered to the Office of the State Treasurer.
(b)
No vessel, vehicle, aircraft, or other conveyance used in the transaction of business as a common carrier shall be forfeited under this Code section unless it shall appear that, in the case of a railway car or engine, the owner or, in the case of any other such vessel, vehicle, aircraft, or other conveyance, the owner or the master of such vessel or the owner or conductor, driver, pilot, or other person in charge of such vehicle, aircraft, or other conveyance was at the time of the alleged illegal act a consenting party or privy thereto.
(c)
No vessel, vehicle, aircraft, or other conveyance shall be forfeited under this Code section by reason of any act or omission shown by the owner of the conveyance to have been committed or omitted by any person other than the owner while the vessel, vehicle, aircraft, or other conveyance was unlawfully in the possession of a person who acquired possession of the conveyance in violation of the criminal laws applicable to the location of acquisition, whether of the United States or of any state of the United States.
Amended by 2010 Ga. Laws 621,§ 2, eff. 7/1/2010.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 3 - ENFORCEMENT (§§ 48-2-80 — 48-2-84) › Section 48-2-83 - Contraband articles - Affidavit to test legality of forfeiture

The owner of any property subject to forfeiture under this title may test the legality of the forfeiture by filing in the superior court of the county in which the property was seized within ten days after the seizure an affidavit of illegality against the commissioner in the manner and form prescribed by law for testing the legality of tax fi. fas.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 3 - ENFORCEMENT (§§ 48-2-80 — 48-2-84) › Section 48-2-84 - Unlawful activities as to revenue stamps; possession or transportation of contraband; penalty

(a)
It shall be unlawful for any person to:
(1)
With intent to defraud and without authorization, make, falsify, forge, alter, or counterfeit any revenue stamp or marking prima facie evidencing the payment of any tax imposed by the revenue laws of this state;
(2)
With knowledge, pass, publish, utter, or give currency to any unauthorized, false, forged, altered, or counterfeit revenue stamp or marking prima facie evidencing the payment of any tax imposed by the revenue laws of this state;
(3)
Make, possess, or have custody or control of any contraband article;
(4)
Transport, carry, or convey any contraband article in, upon, or by means of any vessel, vehicle, aircraft, or other conveyance;
(5)
Conceal or possess any contraband article in or upon any vessel, vehicle, aircraft, or other conveyance or upon the person of anyone in or upon any vessel, vehicle, aircraft, or other conveyance; or
(6)
Use any vessel, vehicle, aircraft, or other conveyance for the transportation, carriage, conveyance, concealment, receipt, possession, purchase, sale, barter, exchange, or giving away of any contraband article.
(b)
Any person who violates this Code section shall be guilty of a felony and, upon conviction thereof, shall be punished by a fine of not more than $5,000.00 or imprisonment for not less than one year nor more than three years, or both.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 2 - STATE ADMINISTRATIVE ORGANIZATION, ADMINISTRATION, AND ENFORCEMENT (§§ 48-2-1 — 48-2-110) › Article 5 - [REPEALED] REFUNDS FOR ELIGIBLE RECIPIENTS (§ 48-2-110) › Section 48-2-110 - through 48-2-115 - [Repealed]

Ga. L. 1995, p. 902, § 1; repealed by Ga. L. 1995, p. 902, § 1, effective December 31, 2000.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 3 - TAX EXECUTIONS (§§ 48-3-1 — 48-3-44) › Article 1 - GENERALLY (§§ 48-3-1 — 48-3-29) › Section 48-3-1 - [Repealed] Execution for collection of money due the state; affidavit of illegality

Repealed by 2017 Ga. Laws 257,§ 4, eff. 1/1/2018.
Amended by 2012 Ga. Laws 609,§; 6, eff. 1/1/2013.
See 2012 Ga. Laws 609, §; 16.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 3 - TAX EXECUTIONS (§§ 48-3-1 — 48-3-44) › Article 1 - GENERALLY (§§ 48-3-1 — 48-3-29) › Section 48-3-2 - Executions against foreign corporations

An execution against an agent of a foreign corporation or other foreign company shall be against the chief agent or his successor and shall authorize the executing officer to levy on all property of the agency and to seize its money, notes, and other effects.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 3 - TAX EXECUTIONS (§§ 48-3-1 — 48-3-44) › Article 1 - GENERALLY (§§ 48-3-1 — 48-3-29) › Section 48-3-3.1 - Immediate payment or bond where person or property may leave jurisdiction or property's value may be prejudiced

If the tax collector or tax commissioner reasonably finds that a taxpayer gives evidence of intention to leave the state, to remove his or her property from the state, to conceal himself or herself or his or her property, to discontinue business, or to do any other act tending to prejudice or render wholly or partly ineffective proceedings to compute, assess, or collect any ad valorem tax, whereby it becomes advisable that such proceedings be brought without delay, the tax collector or tax commissioner shall give notice of such finding and demand immediate payment of such tax as may be due. The tax collector or tax commissioner may immediately make an assessment based on the most recently accepted assessment or on a tax assessor's assisted assessment and may proceed under the assessment to collect the tax or require the taxpayer to file with him or her a bond satisfactory to the tax collector or tax commissioner as security for payment of the tax. Taxes assessed under this Code section for any tax year for which millage rates applicable to the property have not been established at the time of the assessment shall be based upon the millage rates in effect for the immediately preceding year.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 3 - TAX EXECUTIONS (§§ 48-3-1 — 48-3-44) › Article 1 - GENERALLY (§§ 48-3-1 — 48-3-29) › Section 48-3-4 - Selection of property to be levied

A defendant against whom an execution has been issued by a tax collector or tax commissioner may select the property upon which the fi. fa. shall be levied. It shall be within the discretion and power of the tax collector or tax commissioner, however, to have the proper officer levy the execution on any other property the tax collector or tax commissioner may select whenever he deems it necessary to secure the prompt collection of the tax fi. fa.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 3 - TAX EXECUTIONS (§§ 48-3-1 — 48-3-44) › Article 1 - GENERALLY (§§ 48-3-1 — 48-3-29) › Section 48-3-5 - Geographical scope of tax executions

If there is not sufficient property in the county in which the taxpayer resides to satisfy the tax execution, property of the taxpayer situated in any other county shall be subject to levy and sale.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 3 - TAX EXECUTIONS (§§ 48-3-1 — 48-3-44) › Article 1 - GENERALLY (§§ 48-3-1 — 48-3-29) › Section 48-3-6 - Leviers of executions; aggregating multiple executions

(a)
Executions may be levied by the officers to whom such executions are directed or by other officers who are authorized by law to act in their place.
(b)
Any levying officer to whom there have been directed two or more executions against a defendant or to whom there have been directed two or more in rem executions against the same unreturned property may aggregate such executions and may make a levy for the total amount due as in the case of single execution.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 3 - TAX EXECUTIONS (§§ 48-3-1 — 48-3-44) › Article 1 - GENERALLY (§§ 48-3-1 — 48-3-29) › Section 48-3-7 - Issuance of alias tax execution to replace lost original; conversion of executions into electronic form

(a)
Except as provided in subsection (b) of this Code section, when a properly issued tax execution is lost or destroyed, an alias tax execution may be issued upon the filing by the party having the right to control the original execution of a statement under oath of the loss or destruction of such original execution with the judge of the probate court of the county in which the original execution was issued. The judge shall endorse the word "alias" on the alias tax execution. The alias tax execution shall have all the legal force and effect of the lost or destroyed original tax execution.
(b)
When a tax execution which was regularly issued by an officer of the state as authorized by law is lost or destroyed, the state officer or the successor to the state officer by whom the same was issued may at any time issue an alias tax execution in lieu of the lost original tax execution. The alias tax execution shall be dated the same date as the original tax execution and the officer shall endorse the word "alias" on the alias tax execution. The alias tax execution shall have all the legal force and effect of the lost or destroyed original tax execution.
(c)
The commissioner or his or her duly appointed representative shall be authorized to convert regularly issued original or alias tax executions into electronic form for indexing, storage, archival, retrieval, or transmittal purposes, and any tax execution so converted, whether or not subsequently reduced to paper or other tangible medium, shall be treated as a regularly issued original for all purposes, and the commissioner shall not thereafter be required to maintain an original of such tax execution. Tax executions so converted, when reduced to paper or other tangible medium, shall fully reflect any and all entries or notations made on such tax executions.
Amended by 2012 Ga. Laws 674,§ 3, eff. 5/1/2012.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 3 - TAX EXECUTIONS (§§ 48-3-1 — 48-3-44) › Article 1 - GENERALLY (§§ 48-3-1 — 48-3-29) › Section 48-3-8 - Interest on executions

All executions issued for taxes due the state or any county or municipality of the state, whether issued on assessments for permanent improvements of streets or sewers of a municipality or otherwise, shall bear interest at the rate specified in Code Section
48-2-40
from the time fixed by law for issuing the execution.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 3 - TAX EXECUTIONS (§§ 48-3-1 — 48-3-44) › Article 1 - GENERALLY (§§ 48-3-1 — 48-3-29) › Section 48-3-9 - Notice of levy to owner of security deed or mortgage; lists; fees

(a)
Whenever any real estate is levied upon by the sheriff for taxes, it shall be the sheriff's duty before proceeding to advertise the property for sale as provided by law to give 20 days' written notice of the levy to the record owner of the property and the record owner of each security deed and mortgage affecting such property as provided in subsection (b) of this Code section. The period of 20 days shall begin to run from the time the notice is personally delivered or, when delivered by registered or certified mail or statutory overnight delivery as provided in this Code section, from the date of its mailing. The notice shall contain a description of the land levied upon, the name of the owner of the land, the year or years for which the taxes were assessed, and a statement of the amount of the taxes due, together with the accrued cost. The notice shall be delivered to the owner and any secured parties entitled to notice either in person or by registered or certified mail or statutory overnight delivery, with return receipt requested, at the address given on the list. The sheriff shall keep a copy of the notice on which he or she shall enter the date the notice was delivered and how, where, and to whom the notice was delivered.
(b)
In order to entitle any owner of a security deed or mortgage to notice as provided in subsection (a) of this Code section, the name and address of such owner must be stated:
(1)
on the face of a properly recorded security deed or mortgage from the owner of the property; or
(2)
on the face of a properly recorded transfer of such a security deed or mortgage.
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 3 - TAX EXECUTIONS (§§ 48-3-1 — 48-3-44) › Article 1 - GENERALLY (§§ 48-3-1 — 48-3-29) › Section 48-3-10 - Form of notice

The form of the notice required by Code Section
48-3-9
to be given by the sheriff to the record owner of the property and the owner of each security deed or mortgage complying with Code Section
48-3-9
shall be in substance as follows:
DELINQUENT TAXES
Sheriff 's Notice to Owner of Warranty Deed, Security Deed, or Mortgage
Notice is hereby given to __________________ as the owner of a certain __________________, recorded in the office of the clerk of the superior court in book __________________ at page __________________ of the County of __________________, State of Georgia, that there are now due and unpaid taxes for the year __________________ amounting to $__________________ with accrued cost of $__________________ for which a tax execution has been issued and levy has been made upon the following described land owned by __________________ and embraced within __________________ and that the property will be advertised for sale unless the taxes are paid within 20 days from the delivery of this notice as provided by law.
(Description of land levied upon.)
__________________
Sheriff
__________________
Address
__________________
Date
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 3 - TAX EXECUTIONS (§§ 48-3-1 — 48-3-44) › Article 1 - GENERALLY (§§ 48-3-1 — 48-3-29) › Section 48-3-12 - Issuance of garnishments by tax collectors and tax commissioners; proceedings

(a)
When any tax collector or tax commissioner can find no property belonging to a defendant on which to levy any tax execution in his hands, he shall make an entry to that effect on the execution. The tax collector or tax commissioner then may issue summons of garnishment against any person whom he believes to be indebted to the defendant or who has property, money, or effects in his hands belonging to the defendant. The summons of garnishment shall be served by the tax collector, tax commissioner, the sheriff, the sheriff's deputy, or any constable of the county in which the garnishee resides. The summons shall be served at least 15 days before the sitting of the court to which the summons is made returnable and shall be returned to either the superior court or the state court of the county in which the tax collector or tax commissioner holds office.
(b)
The tax collector or tax commissioner shall enter on the execution the names of the persons garnished and shall return the execution to the appropriate court. All subsequent proceedings shall be the same as provided by law regarding garnishments in other cases when judgment has been obtained or execution issued.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 3 - TAX EXECUTIONS (§§ 48-3-1 — 48-3-44) › Article 1 - GENERALLY (§§ 48-3-1 — 48-3-29) › Section 48-3-15 - Petition to reduce execution to judgment - Demand for jury trial; issues

Upon the trial of the action provided for in Code Section
48-3-13
or
48-3-14
, which shall be without a jury unless a written demand for jury trial is filed in the case by either party, the respondent may take issue with the sufficiency in law, in fact, or both, of the petition including, but not limited to, jurisdiction over the person of the respondent. The respondent also may attack the tax execution involved in the petition in the manner of an affidavit of illegality and bond as provided by law.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 3 - TAX EXECUTIONS (§§ 48-3-1 — 48-3-44) › Article 1 - GENERALLY (§§ 48-3-1 — 48-3-29) › Section 48-3-16 - Petition to reduce execution to judgment - Procedures when respondent fails to appear

If the respondent in an action provided for in Code Section
48-3-13
or
48-3-14
does not appear in answer to the rule, the superior court shall ascertain for itself that service of the rule has been perfected in accordance with Code Section
48-3-13
or
48-3-14
and shall enter a finding to that effect. The superior court shall further order that the tax execution described in the petition, with the tax, penalties, and interest being stated separately, be reduced to a judgment of the court and that all costs of the action, including, but not limited to, advertising costs as per the sworn statement of the costs submitted by the commissioner, be added to the judgment and charged against the respondent. A copy of the finding and order shall be sent by registered or certified mail or statutory overnight delivery by the clerk of the court to the respondent at the foreign address shown in the published notice and to the Secretary of State of this state when he is appointed as agent of the nonresident to receive service. The clerk of the court shall enter this action on the original order of the court.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 3 - TAX EXECUTIONS (§§ 48-3-1 — 48-3-44) › Article 1 - GENERALLY (§§ 48-3-1 — 48-3-29) › Section 48-3-17 - Petition to reduce execution to judgment - Grace period before final judgment; effect of respondent's appearance or failure to appear

The order provided for in Code Section
48-3-16
shall not become final until the expiration of 30 days after its entry, during which time the respondent may appear and assert the defenses he could have asserted prior to the entry of the order; and the court shall so state in its order. If the respondent does not take advantage of this additional period within which to make a defense, the clerk of the superior court shall so note on the original order and the judgment shall be final. If the respondent does appear, the original order shall be vacated and the action shall proceed as if the order had never been entered.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 3 - TAX EXECUTIONS (§§ 48-3-1 — 48-3-44) › Article 1 - GENERALLY (§§ 48-3-1 — 48-3-29) › Section 48-3-18 - Deputies acting for named officers; Secretary of State relieved from mailing papers to respondent

When action is required to be taken by the commissioner, it shall be sufficient compliance with this chapter if the action is done by his deputy or his attorney. When action is required of the clerk of the superior court, it shall be sufficient compliance with this chapter if the action is done by his deputy. When the various papers and processes required to be mailed to the Secretary of State are received by him and it appears to him that a copy of the paper or process has been mailed by the commissioner to a known address of the respondent, a second mailing shall not be required of the Secretary of State to the same address; but he shall keep the copy received by him on file as a source of information for any inquiry from the respondent, for whom the Secretary of State is attorney in fact, concerning the respondent's tax liabilities and obligations incident to his taxable acts or activities within this state. When action is required of the Secretary of State, it shall be sufficient compliance with this chapter if the action is done by his deputy.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 3 - TAX EXECUTIONS (§§ 48-3-1 — 48-3-44) › Article 1 - GENERALLY (§§ 48-3-1 — 48-3-29) › Section 48-3-20 - Interest on transferred executions

All tax executions, when recorded as prescribed by law and which have been transferred to third persons, shall bear interest at the rate specified in Code Section
48-2-40
from the date of transfer.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 3 - TAX EXECUTIONS (§§ 48-3-1 — 48-3-44) › Article 1 - GENERALLY (§§ 48-3-1 — 48-3-29) › Section 48-3-21 - Statute of limitations for tax executions

Except for executions issued by the commissioner, all county, municipal, or other tax executions, before or after legal transfer and record, shall be enforced within seven years from:
(1)
The date of issue; or
(2)
The time of the last entry upon the tax execution by the officer authorized to execute and return the execution if the execution and entry are properly entered or reentered upon the execution docket or books in which executions issued on judgments and entries on executions issued on judgments are required to be entered or reentered.
Amended by 2018 Ga. Laws 283,§ 2, eff. 2/20/2018.
Amended by 2017 Ga. Laws 257,§ 5, eff. 1/1/2018.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 3 - TAX EXECUTIONS (§§ 48-3-1 — 48-3-44) › Article 1 - GENERALLY (§§ 48-3-1 — 48-3-29) › Section 48-3-21.1 - Statute of limitations for enforcement of executions for ad valorem taxes of less than $5.00; execution; restriction on adding together taxes to exceed limit

(a)
This Code section shall apply only to real property ad valorem taxes which are due in an amount of less than $5.00.
(b)
Any execution for ad valorem taxes in an amount of less than $5.00 shall be enforced within one year after the execution is issued or the taxes become due, whichever is earlier.
(c)
A tax execution which has become barred under this Code section shall not be subject to revival; and the taxpayer shall not be personally liable for such taxes after the execution becomes barred.
(d)
Amounts of taxes due on more than one piece of real property or for more than one tax year shall not be added together so as to exceed the $5.00 limit if each of these amounts is individually less than $5.00.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 3 - TAX EXECUTIONS (§§ 48-3-1 — 48-3-44) › Article 1 - GENERALLY (§§ 48-3-1 — 48-3-29) › Section 48-3-22 - Statutory limitations applicable to tax executions

All laws in reference to a period of limitation as to ordinary executions for any purpose or to the length of time or circumstances under which ordinary executions lose their lien in whole or in part are applicable to tax executions.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 3 - TAX EXECUTIONS (§§ 48-3-1 — 48-3-44) › Article 1 - GENERALLY (§§ 48-3-1 — 48-3-29) › Section 48-3-23 - [Repealed] Nulla bona; tolling of statute of limitations

Repealed by 2017 Ga. Laws 257,§ 6, eff. 1/1/2018.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 3 - TAX EXECUTIONS (§§ 48-3-1 — 48-3-44) › Article 1 - GENERALLY (§§ 48-3-1 — 48-3-29) › Section 48-3-23.1 - Authorization for commissioner to develop standards which will provide a mechanism to discharge debts or obligations barred by the statute of limitations

In order to preserve public funds and to limit efforts to collect debts or obligations barred by the statute of limitations, the commissioner is authorized to develop appropriate standards that comply with the policies prescribed by the state accounting officer which will provide a mechanism to administratively discharge any debt or obligation in favor of the department when the collection of any obligation or charge, regardless of amount, is barred by the applicable statute of limitations. Certificates identifying such uncollectable accounts shall be forwarded to the state accounting officer in a manner and at such times as are reflected in the standards developed by the state accounting officer and the department.
Amended by 2005 Ga. Laws 140,§ 40, eff. 7/1/2005.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 3 - TAX EXECUTIONS (§§ 48-3-1 — 48-3-44) › Article 1 - GENERALLY (§§ 48-3-1 — 48-3-29) › Section 48-3-24 - Interposition of claims; oath; bond; trial

When any execution is issued against a tax collector, tax commissioner, or taxpayer for taxes due the state or a county of the state and the sheriff or other officer levies the execution on property claimed by a person not a party to the execution, the claimant shall make the same oath as required in other claim cases and give bond and security for the amounts claimed in the execution plus costs. The same proceedings shall be had on the claim as are provided for the trial of the right of property, except that the trial shall be held in the county in which the levy was made. If the property is found to be subject to the execution, the liability of the claimant and his sureties shall be in all respects the same as the liability on an appeal bond.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 3 - TAX EXECUTIONS (§§ 48-3-1 — 48-3-44) › Article 1 - GENERALLY (§§ 48-3-1 — 48-3-29) › Section 48-3-25 - Remittance of money collected on process

When an officer collects money on process issued pursuant to this chapter or on any other process issued by the commissioner, the officer shall immediately remit the money to the commissioner by some safe and speedy method. Upon failure to do so, the officer shall be liable as he would be to other plaintiffs in execution.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 3 - TAX EXECUTIONS (§§ 48-3-1 — 48-3-44) › Article 1 - GENERALLY (§§ 48-3-1 — 48-3-29) › Section 48-3-26 - Judicial interference in tax levies

No action seeking replevin shall lie nor shall any judicial interference be had in any levy or execution for taxes under this title. The injured party, however, shall be left to his proper remedy in any court having jurisdiction.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 3 - TAX EXECUTIONS (§§ 48-3-1 — 48-3-44) › Article 1 - GENERALLY (§§ 48-3-1 — 48-3-29) › Section 48-3-27 - Obstructing levying officers; penalty

(a)
It is unlawful for any person knowingly and willfully to obstruct or hinder:
(1)
The commissioner or his or her authorized representatives in the levy of a state tax execution; or
(2)
Any sheriff, ex officio sheriff, tax commissioner, or municipal levy officer in the levy of a state, county, or municipal tax execution.
(b)
Any person who violates this Code section shall be guilty of a misdemeanor.
Amended by 2015 Ga. Laws 193,§ 6, eff. 1/1/2016.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 3 - TAX EXECUTIONS (§§ 48-3-1 — 48-3-44) › Article 1 - GENERALLY (§§ 48-3-1 — 48-3-29) › Section 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.
Amended by 2018 Ga. Laws 283,§ 3, eff. 2/20/2018.
Amended by 2017 Ga. Laws 257,§ 7, eff. 1/1/2018.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 3 - TAX EXECUTIONS (§§ 48-3-1 — 48-3-44) › Article 1 - GENERALLY (§§ 48-3-1 — 48-3-29) › Section 48-3-29 - [Repealed] Publication of information regarding executions; withdrawal

Amended by 2018 Ga. Laws 562,§ 48, eff. 5/8/2018.
Repealed by 2017 Ga. Laws 257,§ 8, eff. 1/1/2018.
Added by 2003 Ga. Laws 187, § 1, eff. 5/31/2003.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 3 - TAX EXECUTIONS (§§ 48-3-1 — 48-3-44) › Article 2 - UNIFORM STATE-WIDE SYSTEM FOR FILING NOTICES OF STATE TAX EXECUTIONS (§§ 48-3-40 — 48-3-44) › Section 48-3-40 - Purpose; application; definitions

(a)
The purpose of this article is to provide a uniform state-wide system for filing notices of state tax executions issued by the commissioner that are in favor of or enforced by the department.
(b)
This article shall only be applicable to state tax executions and to the liens of 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.
(c)
As used in this article, the term:
(1)
"Authority" means the Georgia Superior Court Clerks' Cooperative Authority.
(2)
"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.
(3)
"Execution" means either a state tax execution or a renewed state tax execution, as applicable.
(4)
"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.
(5)
"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.
(6)
"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.
Amended by 2018 Ga. Laws 283,§ 4, eff. 2/20/2018.
Added by 2017 Ga. Laws 257,§ 9, eff. 1/1/2018.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 3 - TAX EXECUTIONS (§§ 48-3-1 — 48-3-44) › Article 2 - UNIFORM STATE-WIDE SYSTEM FOR FILING NOTICES OF STATE TAX EXECUTIONS (§§ 48-3-40 — 48-3-44) › Section 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
.
Amended by 2018 Ga. Laws 283,§ 4, eff. 2/20/2018.
Added by 2017 Ga. Laws 257,§ 9, eff. 1/1/2018.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 3 - TAX EXECUTIONS (§§ 48-3-1 — 48-3-44) › Article 2 - UNIFORM STATE-WIDE SYSTEM FOR FILING NOTICES OF STATE TAX EXECUTIONS (§§ 48-3-40 — 48-3-44) › Section 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
.
Amended by 2018 Ga. Laws 283,§ 4, eff. 2/20/2018.
Added by 2017 Ga. Laws 257,§ 9, eff. 1/1/2018.
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 1 - SALES UNDER TAX EXECUTIONS (§§ 48-4-1 — 48-4-7) › Section 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.
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 1 - SALES UNDER TAX EXECUTIONS (§§ 48-4-1 — 48-4-7) › Section 48-4-3 - 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.
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 1 - SALES UNDER TAX EXECUTIONS (§§ 48-4-1 — 48-4-7) › Section 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.
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 1 - SALES UNDER TAX EXECUTIONS (§§ 48-4-1 — 48-4-7) › Section 48-4-5 - Payment of excess

(a)
If there are any excess funds after paying taxes, costs, and all expenses of a sale made by the tax commissioner, tax collector, or sheriff, or other officer holding excess funds, the officer selling the property shall give written notice of such excess funds to the record 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.
(b)
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.
(c)
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.
Amended by 2010 Ga. Laws 624,§ 48, eff. 6/3/2010.
Amended by 2006 Ga. Laws 759,§ 5, eff. 7/1/2006.
Amended by 2002 Ga. Laws 993, § 3, 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 1 - SALES UNDER TAX EXECUTIONS (§§ 48-4-1 — 48-4-7) › Section 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.
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 1 - SALES UNDER TAX EXECUTIONS (§§ 48-4-1 — 48-4-7) › Section 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.
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 48-4-20 - Authority of counties to buy property sold under tax executions

(a)
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.
(b)
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.
(c)
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.
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 48-4-21 - Right of redemption; disposition of unredeemed property by county governing authority

(a)
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.
(b)
The governing authority of the county may dispose of real property purchased under a tax execution, and remaining unredeemed, as provided in this title.