Georgia Code, Title 48, Chapter 4, Article 5 - Ad Valorem Tax Foreclosures

• § 48-4-75 - Legislative Findings
  The General Assembly finds that the nonpayment of ad valorem taxes by property owners effectively shifts a greater tax burden to property owners willing...
• § 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...
• § 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...
• § 48-4-78 - Identification of Properties on Which Ad Valorem Taxes are Delinquent; Petition for Tax Foreclosure; Contents of Petition; Notice
  (a) After an ad valorem tax lien, based upon a digest approved in accordance with the law, has become payable and is past due...
• § 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....
• § 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...
• § 48-4-81 - Sale Procedures; Time; Minimum Bid; Finality; Right of Redemption by Owner; Execution of Tax Deed; Report of Sale
  (a) Following the hearing and order of the superior court in accordance with Code Section 48-4-79, a sale of the property shall be advertised...

Last modified: October 14, 2016