2020 Georgia Code
Title 48 - Revenue and Taxation
Chapter 4 - Tax Sales
Article 2 - Purchase by Counties
§ 48-4-23. County Tax Commissioners and Certain Employees Prohibited From Purchasing Property Offered for Sale Under Tax Executions or Tax Foreclosure Proceedings; Criminal Penalties
- A tax commissioner and any person employed in the office of the tax commissioner working on behalf of the tax commissioner shall not, directly or indirectly, acquire an interest in, buy, or profit from any real property sold at public auction by the county for which such tax commissioner or employee thereof serves for delinquent taxes, except that such tax commissioner or employee thereof may purchase property sold at public auction for delinquent taxes if such tax commissioner or employee has any ownership interest in the property and had an ownership interest in the property at the time the taxes became delinquent.
- Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor and shall, upon conviction thereof, be punished by imprisonment for a period of not more than one year, by a fine not to exceed $1,000.00, or both.
- Any sale, transfer, or acquisition of interest in any real property in violation of this Code section shall be void.
(Code 1981, §48-4-23, enacted by Ga. L. 2007, p. 111, § 1/HB 222.)Law reviews.
- For survey article on local government law, see 59 Mercer L. Rev. 285 (2007).
OPINIONS OF THE ATTORNEY GENERAL
Fingerprinting of offenders not required.
- Violation of O.C.G.A. § 48-4-23 is not an offense designated as one that requires fingerprinting. 2009 Op. Att'y Gen. No. 2009-1.
ARTICLE 3 REDEMPTION OF PROPERTY SOLD FOR TAXES
JUDICIAL DECISIONSRedemption provisions to be liberally construed.
- Former Code 1933, ch. 92-83 (see now O.C.G.A. Art. 3, Ch. 4, T. 48) was to be construed liberally and most favorably to persons allowed by the statute to redeem. Union Cent. Life Ins. Co. v. Bank of Tignall, 182 Ga. 233, 185 S.E. 108 (1936).
- Payment, tender, or deposit of tax as condition of injunction against issuance of tax deed upon ground that it had become barred by lapse of time or that the property had been redeemed, 134 A.L.R. 543.
Constitutionality of provision for service by publication of notice of proceeding by purchaser at tax sale to foreclose delinquent owner's right of redemption, or of other proceeding to perfect tax purchaser's title, 145 A.L.R. 597.
Constitutionality, construction, and application of statutes providing for partial or proportional redemption from tax sale of land, 145 A.L.R. 1328.
Who entitled to rents and profits, or rental value, during the redemption period following tax sale, 147 A.L.R. 1084.
What constitutes "execution" of tax deed beginning or ending period for redemption from tax sale, 166 A.L.R. 853.
Who may redeem, from a tax foreclosure or sale, property to which title or record ownership is held by corporation, 54 A.L.R.2d 1172.
Necessity and sufficiency of tender of payment by one seeking to redeem property from mortgage foreclosure, 80 A.L.R.2d 1317.