2020 Georgia Code
Title 48 - Revenue and Taxation
Chapter 4 - Tax Sales
Article 3 - Redemption of Property Sold for Taxes
§ 48-4-47. Tender of Redemption Price Before Action to Cancel Tax Deed

1. After notice to foreclose the right of redemption as provided for in this article has been given, no action shall be filed, allowed, sanctioned, or maintained for the purpose of setting aside, canceling, or in any way invalidating the tax deed referred to in the notice or the title conveyed by the tax deed unless and until the plaintiff in the action pays or legally tenders to the grantee in the deed or to his successors the full amount of the redemption price for the property, as provided for in this article.
2. Subsection (a) of this Code section shall apply unless it clearly appears that:
   1. The tax or special assessment for the collection of which the execution under or by virtue of which the sale was held was not due at the time of the sale; or
   2. Service or notice was not given as required in this article.

(Ga. L. 1937, p. 491, § 2; Code 1933, § 91A-437, enacted by Ga. L. 1978, p. 309, § 2.)

RESEARCH REFERENCES

Am. Jur. 2d.

- 72 Am. Jur. 2d, State and Local Taxation, § 723.

- 85 C.J.S., Taxation, § 1441 et seq.

- Necessity of recording tax deed to protect title as against interest derived from former owner, 65 A.L.R. 1015.

Tax title or deed as subject to attack for want of notice of application for tax deed or of expiration of redemption period, where a statute makes tax deed conclusive evidence of matters preliminary to its issuance or limits attack thereon to specific grounds or exempts deed from attack for procedural irregularities or omissions, 134 A.L.R. 796.