Through 48-2-115

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. State Administrative Organization, Administration, and Enforcement
  5. Refunds for Eligible Recipients
  6. Through 48-2-115

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Repealed by Ga. L. 1995, p. 902, § 1, effective December 31, 2000.

Editor's notes.

- This article, consisting of Code Sections 48-2-110 through 48-2-115, relating to refunds for eligible recipients, was based on Ga. L. 1995, p. 902, § 1.

CHAPTER 3 TAX EXECUTIONS Article 1 General Provisions.
  • 48-3-1. Execution for collection of money due the state; affidavit of illegality [Repealed].
  • 48-3-2. Executions against foreign corporations.
  • 48-3-3. Executions by tax collectors and commissioners.
  • 48-3-3.1. Immediate payment or bond where person or property may leave jurisdiction or property's value may be prejudiced.
  • 48-3-4. Selection of property to be levied.
  • 48-3-5. Geographical scope of tax executions.
  • 48-3-6. Leviers of executions; aggregating multiple executions.
  • 48-3-7. Issuance of alias tax execution to replace lost original; conversion of executions into electronic form.
  • 48-3-8. Interest on executions.
  • 48-3-9. Notice of levy to owner of security deed or mortgage; lists; fees.
  • 48-3-10. Form of notice.
  • 48-3-11. Form of list of security deeds and mortgages [Repealed].
  • 48-3-12. Issuance of garnishments by tax collectors and tax commissioners; proceedings.
  • 48-3-13. Petition to reduce execution to judgment - Procedures.
  • 48-3-14. Petition to reduce execution to judgment - Procedures for nonresident.
  • 48-3-15. Petition to reduce execution to judgment - Demand for jury trial; issues.
  • 48-3-16. Petition to reduce execution to judgment - Procedures when respondent fails to appear.
  • 48-3-17. Petition to reduce execution to judgment - Grace period before final judgment; effect of respondent's appearance or failure to appear.
  • 48-3-18. Deputies acting for named officers; Secretary of State relieved from mailing papers to respondent.
  • 48-3-19. Transfer of executions.
  • 48-3-20. Interest on transferred executions.
  • 48-3-21. Statute of limitations for tax executions.
  • 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.
  • 48-3-22. Statutory limitations applicable to tax executions.
  • 48-3-23. Nulla bona; tolling of statute of limitations [Repealed].
  • 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.
  • 48-3-24. Interposition of claims; oath; bond; trial.
  • 48-3-25. Remittance of money collected on process.
  • 48-3-26. Judicial interference in tax levies.
  • 48-3-27. Obstructing levying officers; penalty.
  • 48-3-28. Release of state tax execution upon full satisfaction.
  • 48-3-29. Publication of information regarding executions; withdrawal [Repealed].
Article 2 Uniform System for Filing State Tax Executions.
  • 48-3-40. Purpose; application; definitions.
  • 48-3-41. When executions issue.
  • 48-3-42. Filing; effective dates; electronic filings; continuing effectiveness.
  • 48-3-43. Availability of information via electronic means; public records; unlawful use of data; regulatory authority.
  • 48-3-44. "Released" executions.
Cross references.

- Executions generally, § 9-13-1 et seq.

JUDICIAL DECISIONS

Editor's notes.

- In light of the similarity of the statutory provisions, decisions under former Code 1933, Ch. 92-74 and 92-76 are included in the annotations for this chapter.

Execution not against person or in rem against an estate is void.

- Tax execution issued merely against the estate of a named person, not being an execution in rem and being against no person as a defendant in fieri facias, is void. Wilson v. City of Eatonton, 180 Ga. 598, 180 S.E. 227 (1935).

When defendant life tenant dies and execution never levied, fieri facias not a cloud on remainderman's title.

- When property is held by a life tenant, and taxes are assessed against the life tenant and executions issued in personam only, a sale under the levy of such execution would pass only the life estate. The executions not having been levied, and the life tenant having died, and the remainderman having succeeded to the fee in the property, the fieri facias in question did not constitute clouds upon the title. Kirk v. Bray, 181 Ga. 814, 184 S.E. 733 (1935).

RESEARCH REFERENCES

ALR.

- Constitutionality and construction of statute providing for or authorizing waiver or reduction of penalty or interest in respect of taxes in default, 79 A.L.R. 999.

Right of one who pays taxes for which another is bound, to subrogation to the right of the taxing power, 106 A.L.R. 1212.

Constitutionality of statute which provides for summary entry of judgment upon certificate or finding by taxing body or officer, 149 A.L.R. 312.

ARTICLE 1 GENERAL PROVISIONS

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.'"

Ga. L. 2017, p. 723, § 9/HB 337, effective January 1, 2018, designated the existing provisions of this chapter as Article 1 and enacted Article 2 thereof.


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