2020 Georgia Code
Title 44 - Property
Chapter 2 - Recordation and Registration of Deeds and Other Instruments
Article 2 - Land Registration
Part 5 - Conveyance, Transfer, and Descent
§ 44-2-176. Duty of Tax Officer to Have Delinquent Taxes or Assessments Noted; Effect of Delinquencies Prior to Notation; Liability of Officer
After December 31 of every year, it shall be the duty of every officer charged with the collection of any taxes or assessments charged upon any registered land or any interest therein which have not been paid when due to cause a notation of the fact that those taxes or assessments have not been paid to be entered upon the certificate of title on the title register along with the amount thereof. Unless such notation is made, the delinquent tax or assessment shall not affect any transfer or other dealing with the registered land; but the tax officer failing to perform such duty and his surety shall be liable for the payment of the taxes and assessments, with all lawful penalties and interest thereon, if any loss is occasioned to the state, county, municipality, or other political subdivision on account of such failure.
(Ga. L. 1917, p. 108, § 57; Code 1933, § 60-517.)
RESEARCH REFERENCES
Am. Jur. 2d.
- 66 Am. Jur. 2d, Records and Recording Laws, § 46.
C.J.S.- 76 C.J.S., Registration of Land Titles, § 22.
PART 6 ASSURANCE FUND
JUDICIAL DECISIONS
Strictly construed.
- This part is in derogation of the common law and must be strictly construed and followed. Grover v. Vintage Credit Corp., 155 Ga. App. 759, 272 S.E.2d 732 (1980).
