Effect of Judicial Sale on State Tax Lien

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. State Administrative Organization, Administration, and Enforcement
  5. Administration
  6. Effect of Judicial Sale on State Tax Lien

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A sale of property under legal process shall not divest the state of its tax liens.

(Civil Code 1895, § 884; Civil Code 1910, § 1141; Code 1933, § 92-5709; Code 1933, § 91A-260, enacted by Ga. L. 1978, p. 309, § 2.)

RESEARCH REFERENCES

Am. Jur. 2d.

- 72 Am. Jur. 2d, State and Local Taxation, § 788.

C.J.S.

- 85 C.J.S., Taxation, § 968 et seq.


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