Revision of Automated Information System for State Tax Execution Data; Regulatory Authority

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  1. The Georgia Superior Court Clerks' Cooperative Authority or its designated agent shall revise the state-wide uniform automated information system for real and personal property records as provided for in Code Section 15-6-97 to provide for the inclusion in such system functionality as provided in this Code section for state tax executions and renewed state tax executions electronically filed with clerks of superior court as provided for in Article 2 of Chapter 3 of Title 48.
  2. As used in this Code section, the term "state tax execution" shall be inclusive of the term "renewed state tax execution."
  3. Effective January 1, 2018, the state-wide uniform automated information system for real and personal property records shall be revised to provide the following function and utility related to state tax executions:
    1. An electronic link from an index data record of a state tax execution found in the system to the Department of Revenue information management system to provide users access to detailed information and status from the department system. The Department of Revenue shall provide to the authority such electronic linking data elements as may be required by the authority to link filed executions found in the state-wide uniform automated information system for real and personal property records to the matching data on the execution in the Department of Revenue information management system; and
    2. A searchable electronic filing submission docket or other means which allows a search by direct party name, as provided by the Department of Revenue, for state tax executions which have been submitted to the authority for filing with a clerk of superior court pending the inclusion of final index data for such execution into the Georgia consolidated lien indexes. Search features shall be available for an execution upon its receipt by the authority.
  4. The Georgia Superior Court Clerks' Cooperative Authority shall have authority to promulgate rules and regulations necessary to develop and implement the provisions of this Code section.

(Code 1981, §15-6-97.3, enacted by Ga. L. 2017, p. 723, § 11/HB 337; Ga. L. 2018, p. 1, § 5/HB 661.)

Cross references.

- State tax executions, § 48-3-40 et seq.

Editor's notes.

- Ga. L. 2017, p. 723, § 1/HB 337, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State Tax Execution Modernization Act.'"


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