Section 48-4-78. Identification of properties on which ad valorem taxes are delinquent; petition for tax foreclosure; contents of petition; notice  


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  •    (a) After an ad valorem tax lien, based upon a digest approved in accordance with the law, has become payable and is past due and thereby delinquent, a tax commissioner or other tax collector, as appropriate, may identify those properties on which to commence a tax foreclosure in accordance with this article. The tax commissioner or other tax collector, as appropriate, shall not commence tax foreclosure in accordance with this article for a period of 12 months following the date upon which the taxes initially became delinquent. Once enforcement proceedings have commenced in accordance with the provisions of this article, the enforcement proceedings may be amended to include any and all ad valorem taxes which become delinquent subsequent to the date of the initial ad valorem tax lien that was the original basis for the enforcement proceedings.

    (b) The tax commissioner or other tax collector, as appropriate, shall file a petition with the superior court of the county in which the property is located, which petition shall have form and content substantially identical to that form as provided in subsection (g) of this Code section. When the subject property is located in more than one taxing jurisdiction, the entity filing the petition shall identify in the petition only those portions of such property lying within the jurisdiction of the taxing authority of the petitioner.

    (c) The petition shall be filed against the property for which taxes are delinquent and shall provide:

       (1) The identity of the petitioner and the name and address of the individual responsible for collecting the delinquent taxes;

       (2) The property address;

       (3) A description of the property;

       (4) The tax identification number of the property;

       (5) The calendar year or years for which the taxes are delinquent;

       (6) The principal amount of the delinquent taxes together with interest and penalties; and

       (7) The names and addresses of parties to whom copies of the petition are to be sent in accordance with subsection (d) of this Code section.

    (d) The petitioner shall mail copies of the petition by certified mail or statutory overnight delivery, return receipt requested, to all interested parties whose identity and address are reasonably ascertainable. Copies of the petition shall also be mailed by first-class mail to the property address to the attention of the occupants of the property, if any, and shall be posted on the property.

    (e) Simultaneous with the filing of the petition, the petitioner shall cause notice of the petition to be filed in the appropriate lis pendens docket in the county in which the property is located.

    (f) Within 30 days of the filing of the petition, the petitioner shall cause a notice of the filing of the petition to be published on two separate dates in the official organ of the county in which the property is located. Such notice shall specify:

       (1) The identity of the petitioner and the name and address of the individual responsible for collecting the delinquent taxes;

       (2) The property address;

       (3) A description of the property;

       (4) The tax identification number of the property;

       (5) The applicable period of tax delinquency;

       (6) The principal amount of the delinquent taxes together with interest and penalties; and

       (7) The date and place of the filing of the petition.

    (g) The petition for ad valorem tax foreclosure shall be written or printed, or written in part and printed in part, and shall be in substantially the following form:
     
     
                           SUPERIOR COURT OF                  COUNTY                       
                                   STATE OF GEORGIA                                

     
       Petitioner:                                     )
     
       TAX COMMISSIONER/TAX COLLECTOR                 )
     
                                                                      )
     
                                                                      )
     
                                                                      )
     
       (Name, Address,                                 )
     
       Telephone Number)                               )
                      v.                               )
     
       Respondents:                                    )  Case No.:               
     
                 ACRES OF LAND LYING                        )
     
       AND BEING IN LAND LOT                           )
     
                   , DISTRICT       ,                        )
     
                         COUNTY, GEORGIA;                     )
     
       AND                                                  )
     
                                                                )
     
       (Insert name and mailing address of
     
       owner of property.)
     
     
                      PETITION FOR AD VALOREM TAX FORECLOSURE                  

       COMES NOW ( Petitioner) and petitions this Court for an in rem tax 
       foreclosure by showing this Court as follows:
     
     
                                          1.                                       

                                   is the owner of certain real property located at 
                                   (the "Property") having a tax identification number of 
                     . (A legal description of the Property is attached hereto as 
       Exhibit "A" and by this reference incorporated herein).
     
     
                                          2.                                       

       The ad valorem taxes assessed against the Property by City/County of       
       for the year(s)       in the amount of $      (amount includes principal 
       amount of taxes owed and any accrued interest and penalties as of this 
       date) have not been paid.
     
     
                                          3.                                       

       Attached hereto as Exhibit "B" is a list of the names and addresses of 
       Interested Parties also receiving a copy of this Petition by certified mail 
       or statutory overnight delivery, return receipt requested.
     
     
                                          4.                                       

                      and                as occupants of the respondent Property 
       shall be served by mailing the petition by first-class mail to the 
       attention of the occupants at the above-listed Property address.
     
     
                                          5.                                       

       The Petition has also been posted on the Property in accordance with Code 
       Section 48-4-78 of the Official Code of Georgia Annotated.
     
     
                                          6.                                       

       Simultaneously with the filing of this Petition, Petitioner has filed a lis 
       pendens.
     
       WHEREFORE, Petitioner demands (1) a hearing in the Superior Court of 
             County (the "Court") and (2) a judgment by the Court stating that (a) 
    the taxes for the Property are delinquent and (b) that Notice has been given 
    to all Interested Parties, and ordering that the Property may be sold at 
    public outcry pursuant to Code Section          of the Official Code of 
    Georgia Annotated.
     
                                             TAX COMMISSIONER/TAX COLLECTOR
     
                                             City/County of                      
     
                                             By:                                  
     
                                             Its:                                 
     
     
                   NOTICE TO RESPONDENTS AND ALL INTERESTED PARTIES                

     
       This Petition serves as notice to the Respondents and all Interested 
    Parties that (1) each party is presumed to own or have a legal interest in the 
    Property, (2) that foreclosure proceedings have been commenced because of the 
    failure to pay the real property taxes cited above, and (3) foreclosure will 
    result in the loss of ownership of the Property and all rights or interests of 
    all Interested Parties.
     
       To avoid loss of ownership or any interest in the Property, payment of the 
    full amount of taxes, penalties, interest, and costs must be paid to the 
             office located at                by         date. Respondents and all 
    Interested Parties are also reminded that each of you may wish to contact an 
    attorney to protect your rights.
     
       A Hearing on the above matter shall take place in the Superior Court of 
               County no earlier than 30 days after the filing of this Petition. 
    To determine the exact time and date of such hearing, please call Clerk of 
    Superior Court of            County.
     
       This          day of             ,   .
     
     
     

     
                                                                                  
     
                                                                       Deputy Clerk
     
                                                   Superior Court of         County
     
     
     

     
     
                                       EXHIBIT A                                   
                              Description of the Property                          
     
     
     
     

     
                                                                                  
     
     
     

     
                                                                                  
     
     
     

     
                                                                                  
     
     
     

     
       Together with all rights, title, and interest running with the 
    above-described property but not taxed under a separate tax reference number 
    as delineated on the tax maps of the petitioner for the year(s) for the taxes 
    being foreclosed.
     
     
                                       EXHIBIT B                                   
                       Names and Addresses of Interested Parties                   
     
     
     
     

     
                                                                                  
     
     
     

     
                                                                                  
     
     
     

     
                                                                                  
     
     
     
Code 1981, § 48-4-78, enacted by Ga. L. 1995, p. 272, § 1; Ga. L. 2000, p. 1589, § 3; Ga. L. 2004, p. 907, § 5; Ga. L. 2005, p. 60, § 48/HB 95; Ga. L. 2010, p. 878, § 48/HB 1387.