§ 48-3-25. Remittance of Money Collected on Process
When an officer collects money on process issued pursuant to this chapter or on any other process issued by the commissioner, the officer shall immediately remit the money to the commissioner by some safe and speedy method. Upon failure to do so, the officer shall be liable as he would be to other plaintiffs in […]
§ 48-3-26. Judicial Interference in Tax Levies
No action seeking replevin shall lie nor shall any judicial interference be had in any levy or execution for taxes under this title. The injured party, however, shall be left to his proper remedy in any court having jurisdiction. History. Laws 1804, Cobb’s 1851 Digest, p. 1051; Code 1863, § 5115; Code 1868, § 3618; […]
§ 48-3-27. Obstructing Levying Officers; Penalty
It is unlawful for any person knowingly and willfully to obstruct or hinder: The commissioner or his or her authorized representatives in the levy of a state tax execution; or Any sheriff, ex officio sheriff, tax commissioner, or municipal levy officer in the levy of a state, county, or municipal tax execution. Any person who […]
§ 48-3-28. Release of State Tax Execution Upon Full Satisfaction
The department shall file a release of any state tax execution as soon as reasonably possible after a tax execution has been fully satisfied. All such releases shall be filed in all offices of the clerks of superior court where the executions were originally filed. History. Code 1981, § 48-3-28 , enacted by Ga. L. […]
§ 48-3-6. Leviers of Executions; Aggregating Multiple Executions
Executions may be levied by the officers to whom such executions are directed or by other officers who are authorized by law to act in their place. Any levying officer to whom there have been directed two or more executions against a defendant or to whom there have been directed two or more in rem […]
§ 48-3-22. Statutory Limitations Applicable to Tax Executions
All laws in reference to a period of limitation as to ordinary executions for any purpose or to the length of time or circumstances under which ordinary executions lose their lien in whole or in part are applicable to tax executions. History. Ga. L. 1887, p. 23, § 2; Civil Code 1895, § 891; Civil […]
§ 48-3-7. Issuance of Alias Tax Execution to Replace Lost Original; Conversion of Executions Into Electronic Form
Except as provided in subsection (b) of this Code section, when a properly issued tax execution is lost or destroyed, an alias tax execution may be issued upon the filing by the party having the right to control the original execution of a statement under oath of the loss or destruction of such original execution […]
§ 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
In order to preserve public funds and to limit efforts to collect debts or obligations barred by the statute of limitations, the commissioner is authorized to develop appropriate standards that comply with the policies prescribed by the state accounting officer which will provide a mechanism to administratively discharge any debt or obligation in favor of […]
§ 48-3-8. Interest on Executions
All executions issued for taxes due the state or any county or municipality of the state, whether issued on assessments for permanent improvements of streets or sewers of a municipality or otherwise, shall bear interest at the rate specified in Code Section 48-2-40 from the time fixed by law for issuing the execution. History. Ga. […]
§ 48-3-24. Interposition of Claims; Oath; Bond; Trial
When any execution is issued against a tax collector, tax commissioner, or taxpayer for taxes due the state or a county of the state and the sheriff or other officer levies the execution on property claimed by a person not a party to the execution, the claimant shall make the same oath as required in […]