2020 Georgia Code
Title 48 - Revenue and Taxation
Chapter 3 - Tax Executions
Article 1 - General Provisions
§ 48-3-6. Leviers of Executions; Aggregating Multiple Executions
- Executions may be levied by the officers to whom such executions are directed or by other officers who are authorized by law to act in their place.
- Any levying officer to whom there have been directed two or more executions against a defendant or to whom there have been directed two or more in rem executions against the same unreturned property may aggregate such executions and may make a levy for the total amount due as in the case of single execution.
(Orig. Code 1863, § 811; Code 1868, § 891; Code 1873, § 888; Ga. L. 1876, p. 30, § 1; Code 1882, § 888; Civil Code 1895, § 905; Civil Code 1910, § 1165; Code 1933, § 92-7406; Code 1933, § 91A-310, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1985, p. 1243, § 2.)
Code Commission notes.- Pursuant to Code Section 28-9-5, in 1987, commas were deleted preceding and following the phrase "or to whom . . . unreturned property" in subsection (b).
JUDICIAL DECISIONS
Tax fieri facias should indicate levying officer.
- Tax fieri facias which has been levied should show by whom it was levied in order to be used in evidence to support a sheriff's deed thereunder. Jones v. Easley, 53 Ga. 454 (1873).
Executions levied by deputy need not be signed by sheriff.
- When tax executions are levied by a deputy sheriff, entry of levy upon executions need not be signed by the sheriff or by someone legally authorized to sign the sheriff's name for the sheriff. Durham v. Smith, 186 Ga. 565, 198 S.E. 734 (1938).
Effect of misdirection of execution.
- When the executions are improperly directed "to any lawful officer to execute and return," yet were executed by the proper officer, the levy and sale by that officer is not void because of the misdirection in the execution. Byars v. Curry, 75 Ga. 515 (1885).
Officer may levy on land without return of "no personalty."
- In order for a constable to make a legal levy upon land under a fieri facias issued for state and county taxes, it is not necessary that the constable should make an entry or return of no personal property to be found. Watson v. Swann, 83 Ga. 198, 9 S.E. 612 (1889).
Sale of land previously sold under fieri facias.
- It is not a fraud for the sheriff to sell for taxes, upon due levy and return to the sheriff by a constable, the same land which the constable had previously sold under a general fieri facias against the same defendant; nor is it a fraud for anyone to purchase at the tax sale though having full notice of the prior sale. Wilson v. Boyd, 84 Ga. 34, 10 S.E. 499 (1889).
Purchaser not affected by fraud of selling officer.
- Purchaser at a tax sale duly made under a legal levy, who is neither implicated in nor aware of any fraud contemplated by the selling officer, is not affected thereby. Boyd v. Wilson, 86 Ga. 379, 12 S.E. 744 (1890).
OPINIONS OF THE ATTORNEY GENERALJustice of the peace plays no part in actual collection of back taxes either county or state. 1969 Op. Att'y Gen. No. 69-263.
RESEARCH REFERENCES
Am. Jur. 2d.
- 30 Am. Jur. 2d, Executions, § 184.
C.J.S.- 33 C.J.S., Executions, § 135.
