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GEORGIA CODE (Last Updated: August 20, 2013) |
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Title 48. REVENUE AND TAXATION |
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Chapter 3. TAX EXECUTIONS |
| § 48-3-1. Execution for collection of money due the state; affidavit of illegality |
| § 48-3-2. Executions against foreign corporations |
| § 48-3-3. Executions by tax collectors and commissioners |
| § 48-3-3.1. Immediate payment or bond where person or property may leave jurisdiction or property's value may be prejudiced |
| § 48-3-4. Selection of property to be levied |
| § 48-3-5. Geographical scope of tax executions |
| § 48-3-6. Leviers of executions; aggregating multiple executions |
| § 48-3-7. Issuance of alias tax execution to replace lost original; conversion of executions into electronic form |
| § 48-3-8. Interest on executions |
| § 48-3-9. Notice of levy to owner of security deed or mortgage; lists; fees |
| § 48-3-10. Form of notice |
| § 48-3-11. Form of list of security deeds and mortgages |
| § 48-3-12. Issuance of garnishments by tax collectors and tax commissioners; proceedings |
| § 48-3-13. Petition to reduce execution to judgment -- Procedures |
| § 48-3-14. Petition to reduce execution to judgment -- Procedures for nonresident |
| § 48-3-15. Petition to reduce execution to judgment -- Demand for jury trial; issues |
| § 48-3-16. Petition to reduce execution to judgment -- Procedures when respondent fails to appear |
| § 48-3-17. Petition to reduce execution to judgment -- Grace period before final judgment; effect of respondent's appearance or failure to appear |
| § 48-3-18. Deputies acting for named officers; Secretary of State relieved from mailing papers to respondent |
| § 48-3-19. Transfer of executions |
| § 48-3-20. Interest on transferred executions |
| § 48-3-21. Statute of limitations for tax executions |
| § 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 |
| § 48-3-22. Statutory limitations applicable to tax executions |
| § 48-3-23. Nulla bona; tolling of statute of limitations |
| § 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 |
| § 48-3-24. Interposition of claims; oath; bond; trial |
| § 48-3-25. Remittance of money collected on process |
| § 48-3-26. Judicial interference in tax levies |
| § 48-3-27. Obstructing levying officers; penalty |
| § 48-3-28. Entry of satisfaction to be duly recorded on execution docket |
| § 48-3-29. Publication of information regarding executions; withdrawal |
REFS & ANNOS
TITLE 48 Chapter 3 NOTE
CROSS REFERENCES. --Executions generally, § 9-13-1 et seq.
JUDICIAL DECISIONS
EDITOR'S NOTES. --In light of the similarity of the provisions, decisions under former Code 1933, Ch. 92-74 and 92-76 are included in the annotations for this chapter.
EXECUTION NOT AGAINST PERSON OR IN REM AGAINST AN ESTATE IS VOID. --Tax execution issued merely against the estate of a named person, not being an execution in rem and being against no person as a defendant in fieri facias, is void. Wilson v. City of Eatonton, 180 Ga. 598, 180 S.E. 227 (1935).
WHEN DEFENDANT LIFE TENANT DIES AND EXECUTION NEVER LEVIED, FIERI FACIAS NOT A CLOUD ON REMAINDERMAN'S TITLE. --When property is held by a life tenant, and taxes are assessed against the life tenant and executions issued in personam only, a sale under the levy of such execution would pass only the life estate. The executions not having been levied, and the life tenant having died, and the remainderman having succeeded to the fee in the property, the fieri facias in question did not constitute clouds upon the title. Kirk v. Bray, 181 Ga. 814, 184 S.E. 733 (1935).
RESEARCH REFERENCES
ALR. --Constitutionality and construction of statute providing for or authorizing waiver or reduction of penalty or interest in respect of taxes in default, 79 ALR 999.
Right of one who pays taxes for which another is bound, to subrogation to the right of the taxing power, 106 ALR 1212.
Constitutionality of statute which provides for summary entry of judgment upon certificate or finding by taxing body or officer, 149 ALR 312.
JUDICIAL DECISIONS
EDITOR'S NOTES. --In light of the similarity of the provisions, decisions under former Code 1933, Ch. 92-74 and 92-76 are included in the annotations for this chapter.
EXECUTION NOT AGAINST PERSON OR IN REM AGAINST AN ESTATE IS VOID. --Tax execution issued merely against the estate of a named person, not being an execution in rem and being against no person as a defendant in fieri facias, is void. Wilson v. City of Eatonton, 180 Ga. 598, 180 S.E. 227 (1935).
WHEN DEFENDANT LIFE TENANT DIES AND EXECUTION NEVER LEVIED, FIERI FACIAS NOT A CLOUD ON REMAINDERMAN'S TITLE. --When property is held by a life tenant, and taxes are assessed against the life tenant and executions issued in personam only, a sale under the levy of such execution would pass only the life estate. The executions not having been levied, and the life tenant having died, and the remainderman having succeeded to the fee in the property, the fieri facias in question did not constitute clouds upon the title. Kirk v. Bray, 181 Ga. 814, 184 S.E. 733 (1935).
RESEARCH REFERENCES
ALR. --Constitutionality and construction of statute providing for or authorizing waiver or reduction of penalty or interest in respect of taxes in default, 79 ALR 999.
Right of one who pays taxes for which another is bound, to subrogation to the right of the taxing power, 106 ALR 1212.
Constitutionality of statute which provides for summary entry of judgment upon certificate or finding by taxing body or officer, 149 ALR 312.