§ 48-4-80. Redemption by Owner or Other Interested Party
At any point prior to the moment of the sale, any interested party may redeem the property from the sale by payment of the redemption amount. Payment shall be made to the petitioner. Following receipt of such payment, the petitioner shall file for dismissal of the proceedings. In the event of such payment by the […]
§ 48-4-81. Sale Procedures; Time; Minimum Bid; Finality; Right of Redemption by Owner; Execution of Tax Deed; Report of Sale
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 and conducted on the date, time, place, and manner which are required by law of sheriffs’ sales. Such sale shall not occur earlier than 45 days following the date of issuance of […]
§ 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 and able to pay their share of such taxes, that the failure to pay ad valorem taxes creates a significant barrier to neighborhood and urban revitalization, that significant tax delinquency creates […]
§ 48-4-76. Judicial in Rem Tax Foreclosures
In addition to any other rights and remedies provided under state law for the enforcement of tax liens by the State of Georgia and its counties and municipalities, such governmental entities may proceed with judicial in rem tax foreclosures for delinquent taxes in accordance with the provisions of this article by enactment of an ordinance […]
§ 48-4-77. Definitions
As used in this article, the term: “Interested party” means: Those parties having an interest in the property as revealed by a certification of title to the property conducted in accordance with the title standards of the State Bar of Georgia; Those parties having filed a notice in accordance with Code Section 48-3-9; and Any […]
§ 48-4-78. Identification of Properties on Which Ad Valorem Taxes Are Delinquent; Petition for Tax Foreclosure; Contents of Petition; Notice
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 […]
§ 48-4-79. Judicial Hearing on Petition; Orders; Priority of Claims; Death of Interested Party
The petitioner shall request that a judicial hearing on the petition occur not earlier than 30 days following the filing of the petition. At such hearing any interested party shall have the right to be heard and to contest the delinquency of the taxes or the adequacy of the proceedings. If the superior court determines […]