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2020 Georgia Code
Title 48 - Revenue and Taxation
Chapter 2 - State Administrative Organization, Administration, and Enforcement
Article 2 - Administration
§ 48-2-57. Effect of Judicial Sale on State Tax Lien
Universal Citation: GA Code § 48-2-57 (2020)
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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