Georgia Code, Title 48, Chapter 4, Article 1 - Sales Under Tax Executions

• § 48-4-1 - Procedures for Sales Under Tax Levies and Executions
  (a) (1) Except as otherwise provided in this title, when a levy is made upon real or personal property, the property shall be advertised...
• § 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...
• § 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...
• § 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...
• § 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,...
• § 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...
• § 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.,...

Last modified: October 14, 2016