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2020 Georgia Code
Title 48 - Revenue and Taxation
Chapter 3 - Tax Executions
Article 1 - General Provisions
§ 48-3-23. Nulla Bona; Tolling of Statute of Limitations
Universal Citation: GA Code § 48-3-23 (2020)
Reserved. Repealed by Ga. L. 2017, p. 723, § 6/HB 337, effective January 1, 2018.
Editor's notes.- Ga. L. 2017, p. 723, § 1/HB 337, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State Tax Execution Modernization Act.'"
This Code section was based on Ga. L. 1957, p. 619, § 10; Code 1933, § 91A-322, enacted by Ga. L. 1978, p. 309, § 2.
RESEARCH REFERENCES
Am. Jur. 2d.
- 30 Am. Jur. 2d, Executions, § 484.
C.J.S.- 33 C.J.S., Executions, § 88.
ALR.- Applicability of general statute of limitations to real-estate tax lien foreclosure action, 59 A.L.R.2d 1144.
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