Georgia Code, Title 48, Chapter 3 - Tax Executions

• § 48-3-1 - Execution for Collection of Money Due the State; Affidavit of Illegality
  The commissioner may issue an execution for the collection of any tax, fee, license, penalty, interest, or collection costs due the state. The execution...
• § 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...
• § 48-3-3 - (for Effective Date, See Note.) Executions by Tax Collectors and Commissioners
  (a) As used in this Code section, the term: (1) "New owner" means the most recent subsequent owner who has purchased such property during...
• § 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...
• § 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....
• § 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...
• § 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...
• § 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...
• § 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...
• § 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...
• § 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...
• § 48-3-11 - Form of List of Security Deeds and Mortgages
  Reserved. Repealed by Ga. L. 1997, p. 727, § 2, effective April 14, 1997.
• § 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...
• § 48-3-13 - Petition to Reduce Execution to Judgment -- Procedures
  (a) When an execution for state taxes remains unsatisfied and an entry of nulla bona has been duly entered on the execution within the...
• § 48-3-14 - Petition to Reduce Execution to Judgment -- Procedures for Nonresident
  (a) When a defendant in fi. fa. under Code Section 48-3-13 maintains no known residence, place of business, or agent to receive service in...
• § 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...
• § 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...
• § 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...
• § 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...
• § 48-3-19 - Transfer of Executions
  (a) As used in this Code section, the term: (1) "Delinquent taxpayer" means the person or persons against whom an execution has been issued...
• § 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...
• § 48-3-21 - Statute of Limitations for Tax Executions
  All state, county, municipal, or other tax executions, before or after legal transfer and record, shall be enforced within seven years from: (1) The...
• § 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...
• § 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...
• § 48-3-23 - Nulla Bona; Tolling of Statute of Limitations
  An entry of nulla bona on a state tax execution, prescribed as a condition precedent to the filing of a petition to reduce the...
• § 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...
• § 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...
• § 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...
• § 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...
• § 48-3-27 - (for Effective Date, See Note.) Obstructing Levying Officers; Penalty
  (a) (For effective date, see note.) It is unlawful for any person knowingly and willfully to obstruct or hinder: (1) The commissioner or his...
• § 48-3-28 - Entry of Satisfaction to Be Duly Recorded on Execution Docket
  An entry of satisfaction shall be made on the execution docket as soon as reasonably possible after a tax execution has been fully satisfied.
• § 48-3-29 - Publication of Information Regarding Executions; Withdrawal
  The commissioner may publish in the media or on the Internet for public access any or all information with respect to executions issued for...

Last modified: October 14, 2016