- OCGA 48-3-3, 30 day notice of intent to issue and record a tax lien (Fi.Fa)
- OCGA 48-3-21, Statute of limitations for collecting property taxes (seven years)
- OCGA 48-3-21.1, Statute of limitations for collecting property taxes (less than $5.00 and over a year old)
- OCGA 9-12-93, Statute of limitations for collection property taxes with new ownership in possession. (Four years in possession for real estate and two years in possession for personal property)
https://law.justia.com/codes/georgia/2020/title-9/chapter-12/article-4/section-9-12-93/
- OCGA 48-5-137, Tax Commissioner sworn in as ex-officio sheriff for levy and sale for property taxes
- OCGA 48-5-359, Sale of property for municipal property taxes
https://law.justia.com/codes/georgia/title-48/chapter-5/article-6/section-48-5-359/
- OCGA 9-13-12, Entry of levy on tax lien indicating seizure has occurred
- OCGA 9-13-13, Written notice of levy on land within five days of entry of levy by certified mail
- OCGA 48-3-9, Notice to secured interested parties must be given written notice of levy on land 20 days prior to advertising
- OCGA 48-3-10, Form of notice to be given in accordance with OCGA 48-3-9
https://law.justia.com/codes/georgia/title-48/chapter-3/article-1/section-48-3-10/
- IRS Publication 786, Notice of non-judicial sale of property and consent to sale. Notice must be given no less than 25 days before the sale
https://www.irs.gov/pub/irs-pdf/p786.pdf
- OCGA 9-13-140, Advertisement for executions
https://law.justia.com/codes/georgia/title-9/chapter-13/article-7/part-1/section-9-13-140/
- OCGA 9-13-141, Timing of advertisements. Four consecutive weeks prior to sale
https://law.justia.com/codes/georgia/title-9/chapter-13/article-7/part-1/section-9-13-141/
- OCGA 9-13-143, Rates for advertising
https://law.justia.com/codes/georgia/title-9/chapter-13/article-7/part-1/section-9-13-143/
- OCGA 48-4-1, Notice of sale no less than ten days prior to the sale
- OCGA 9-13-160, Time of conducting public sale. Anytime between the hours of 10:00am and 4:00pm
https://law.justia.com/codes/georgia/title-9/chapter-13/article-7/part-2/section-9-13-160/
- OCGA 9-13-161, When and where sales can be held. First Tuesday of any month at the courthouse unless designated differently by court order or advertised differently pursuant to OCGA 48-4-1 A(3)
https://law.justia.com/codes/georgia/title-9/chapter-13/article-7/part-2/section-9-13-161/
- OCGA 9-13-162, Continuance of sale to the next day
https://law.justia.com/codes/georgia/title-9/chapter-13/article-7/part-2/section-9-13-161/
- OCGA 48-4-5, Payment of excess funds. Any overage generated by the sale shall be paid to the interested parties prior to the tax sale in the order of priority in which their interest exist. A notice of excess funds shall be given by first class mail no less than 30 days after the tax sale. Interpleader actions may be filed if needed
https://law.justia.com/codes/georgia/title-48/chapter-4/article-1/section-48-4-5/
- OCGA 48-4-40, Persons entitled to redeem and when
https://law.justia.com/codes/georgia/title-48/chapter-4/article-3/section-48-4-40/
- OCGA 48-4-41, Redemption by creditor without lien
https://law.justia.com/codes/georgia/title-48/chapter-4/article-3/section-48-4-41/
- OCGA 48-4-42, Amount payable for redemption and other cost
https://law.justia.com/codes/georgia/title-48/chapter-4/article-3/section-48-4-42/
- OCGA 48-4-43, Effect of redemption, restore title back prior to tax deed
- OCGA 48-4-44, Quitclaim deed by purchaser for redemption of tax deed
https://law.justia.com/codes/georgia/title-48/chapter-4/article-3/section-48-4-44/
- OCGA 48-4-45, Foreclosure of the right to redeem and persons entitled to notice
https://law.justia.com/codes/georgia/2022/title-48/chapter-4/article-3/section-48-4-45/
- OCGA 48-4-46, Form notice of the foreclosure of the right to redeem
https://law.justia.com/codes/georgia/title-48/chapter-4/article-3/section-48-4-46/
- OCGA 48-4-47, Tender redemption price before to cancel tax deed can be filed
https://law.justia.com/codes/georgia/title-48/chapter-4/article-3/section-48-4-47/
- OCGA 48-4-48, Ripening by prescription for tax deed. 4 years from the date tax deed is recorded
https://law.justia.com/codes/georgia/title-48/chapter-4/article-3/section-48-4-48/
- OCGA 48-4-20, Authority of counties to buy property sold under tax executions
- OCGA 48-4-21, Right of redemption from property purchased by county under tax execution
https://law.justia.com/codes/georgia/title-48/chapter-4/article-2/section-48-4-21/
- OCGA 48-4-22, Authority of counties to buy personal property under execution and bill of sale
- OCGA 48-4-23, Tax Commissioners and certain employees barred from buy tax sale properties
https://law.justia.com/codes/georgia/title-48/chapter-4/article-2/section-48-4-23/
- OCGA 48-4-75 through 48-4-81, Ad Valorem tax judicial foreclosures
https://law.justia.com/codes/georgia/title-48/chapter-4/article-5/
- OCGA 48-4-100 though 48-4-112, Georgia Land Banks
https://law.justia.com/codes/georgia/title-48/chapter-4/article-6/
- OCGA 48-2-55, Attachment and garnishment; levy of financial assets
https://law.justia.com/codes/georgia/title-48/chapter-2/article-2/section-48-2-55/
- OCGA 48-3-19, Transfer of executions
- OCGA 48-2-40, Rate of interest on past due taxes
https://law.justia.com/codes/georgia/title-48/chapter-2/article-2/section-48-2-40/
- OCGA 48-5-237, Payment of taxes where property lies in more than one county
- OCGA 48-5-242, Waiver of penalty or interest due on unpaid taxes
- OCGA 48-5-161, Issue of execution, fees, inspection by grand jury