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2021 Georgia Code
Title 48 - Revenue and Taxation
Chapter 4 - Tax Sales
Article 5 - Ad Valorem Tax Foreclosures
§ 48-4-77. Definitions
Universal Citation:
GA Code § 48-4-77 (2021)
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This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
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As used in this article, the term:
- "Interested party" means:
- Those parties having an interest in the property as revealed by a certification of title to the property conducted in accordance with the title standards of the State Bar of Georgia;
- Those parties having filed a notice in accordance with Code Section 48-3-9; and
- Any other party having an interest in the property whose identity and address are reasonably ascertainable from the records of the petitioner or records maintained in the county courthouse or by the clerk of the court. "Interested party" shall not include the holder of the benefit or burden of any easement or right of way whose interest is properly recorded which interest shall remain unaffected.
- "Redemption amount" means the full amount of the delinquent ad valorem taxes, accrued interest at the rate specified in Code Section 48-2-40, penalties determined in accordance with Code Section 48-2-44, and costs incurred by the governmental entity in collecting such taxes including without limitation the cost of title examination and publication of notices.
(Code 1981, §48-4-77, enacted by Ga. L. 1995, p. 272, § 1; Ga. L. 1999, p. 81, § 48.)
JUDICIAL DECISIONS
"Interested party." - Party whose interest in property derived from an unrecorded deed received from a party who was the holder of a deed to secure debt from the record owner of the property was not an "interested party" under paragraph (1) and the party had no right under O.C.G.A. § 9-11-24(a) to intervene in an in rem judicial tax foreclosure proceeding. Burruss v. Ferdinand, 245 Ga. App. 203, 536 S.E.2d 555 (2000). Definition of "interested party" in O.C.G.A. § 48-4-77(1)(A) for purposes of a tax foreclosure has no application to an action to redeem property after a tax sale; however, even if the definition was applicable, it was unlikely that the bank that held a security deed on real property would constitute an interested party as one having an interest in the property whose identity and address were reasonably ascertainable from the records maintained in the county courthouse or by the clerk of court. Cmty. Renewal & Redemption v. Nix, 288 Ga. 439, 704 S.E.2d 759 (2011).
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