(Code 1981, §48-4-23, enacted by Ga. L. 2007, p. 111, § 1/HB 222.)
Law reviews.- For survey article on local government law, see 59 Mercer L. Rev. 285 (2007).
OPINIONS OF THE ATTORNEY GENERAL
Fingerprinting of offenders not required.
- Violation of O.C.G.A. § 48-4-23 is not an offense designated as one that requires fingerprinting. 2009 Op. Att'y Gen. No. 2009-1.
ARTICLE 3 REDEMPTION OF PROPERTY SOLD FOR TAXES
JUDICIAL DECISIONS
Redemption provisions to be liberally construed.
- Former Code 1933, ch. 92-83 (see now O.C.G.A. Art. 3, Ch. 4, T. 48) was to be construed liberally and most favorably to persons allowed by the statute to redeem. Union Cent. Life Ins. Co. v. Bank of Tignall, 182 Ga. 233, 185 S.E. 108 (1936).
RESEARCH REFERENCES
ALR.
- Payment, tender, or deposit of tax as condition of injunction against issuance of tax deed upon ground that it had become barred by lapse of time or that the property had been redeemed, 134 A.L.R. 543.
Constitutionality of provision for service by publication of notice of proceeding by purchaser at tax sale to foreclose delinquent owner's right of redemption, or of other proceeding to perfect tax purchaser's title, 145 A.L.R. 597.
Constitutionality, construction, and application of statutes providing for partial or proportional redemption from tax sale of land, 145 A.L.R. 1328.
Who entitled to rents and profits, or rental value, during the redemption period following tax sale, 147 A.L.R. 1084.
What constitutes "execution" of tax deed beginning or ending period for redemption from tax sale, 166 A.L.R. 853.
Who may redeem, from a tax foreclosure or sale, property to which title or record ownership is held by corporation, 54 A.L.R.2d 1172.
Necessity and sufficiency of tender of payment by one seeking to redeem property from mortgage foreclosure, 80 A.L.R.2d 1317.