General Provisions

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Tax Executions
  5. General Provisions

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Section
48-3-1

Execution for Collection of Money Due the State; Affidavit of Illegality

Section
48-3-2

Executions Against Foreign Corporations

Section
48-3-3

Executions by Tax Collectors and Commissioners

Section
48-3-3.1

Immediate Payment or Bond Where Person or Property May Leave Jurisdiction or Property's Value May Be Prejudiced

Section
48-3-4

Selection of Property to Be Levied

Section
48-3-5

Geographical Scope of Tax Executions

Section
48-3-6

Leviers of Executions; Aggregating Multiple Executions

Section
48-3-7

Issuance of Alias Tax Execution to Replace Lost Original; Conversion of Executions Into Electronic Form

Section
48-3-8

Interest on Executions

Section
48-3-9

Notice of Levy to Owner of Security Deed or Mortgage; Lists; Fees

Section
48-3-10

Form of Notice

Section
48-3-11

Form of List of Security Deeds and Mortgages

Section
48-3-12

Issuance of Garnishments by Tax Collectors and Tax Commissioners; Proceedings

Section
48-3-13

Petition to Reduce Execution to Judgment - Procedures

Section
48-3-14

Petition to Reduce Execution to Judgment - Procedures for Nonresident

Section
48-3-15

Petition to Reduce Execution to Judgment - Demand for Jury Trial; Issues

Section
48-3-16

Petition to Reduce Execution to Judgment - Procedures When Respondent Fails to Appear

Section
48-3-17

Petition to Reduce Execution to Judgment - Grace Period Before Final Judgment; Effect of Respondent's Appearance or Failure to Appear

Section
48-3-18

Deputies Acting for Named Officers; Secretary of State Relieved From Mailing Papers to Respondent

Section
48-3-19

Transfer of Executions

Section
48-3-20

Interest on Transferred Executions

Section
48-3-21

Statute of Limitations for Tax Executions

Section
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

Section
48-3-22

Statutory Limitations Applicable to Tax Executions

Section
48-3-23

Nulla Bona; Tolling of Statute of Limitations

Section
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

Section
48-3-24

Interposition of Claims; Oath; Bond; Trial

Section
48-3-25

Remittance of Money Collected on Process

Section
48-3-26

Judicial Interference in Tax Levies

Section
48-3-27

Obstructing Levying Officers; Penalty

Section
48-3-28

Release of State Tax Execution Upon Full Satisfaction

Section
48-3-29

Publication of Information Regarding Executions; Withdrawal