There is a newer version of the Georgia Code
2010 Georgia Code
TITLE 48 - REVENUE AND TAXATION
CHAPTER 4 - TAX SALES
ARTICLE 1 - SALES UNDER TAX EXECUTIONS
§ 48-4-4 - Purchase by one obligated to pay
O.C.G.A. 48-4-4 (2010)48-4-4. Purchase by one obligated to pay
One who is obligated to pay a tax on property cannot strengthen his title by purchasing the property at a tax sale. Each such purchase shall be treated as payment for the tax due.
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