2021 Georgia Code
Title 48 - Revenue and Taxation
Chapter 4 - Tax Sales
Article 5 - Ad Valorem Tax Foreclosures
§ 48-4-78. Identification of Properties on Which Ad Valorem Taxes Are Delinquent; Petition for Tax Foreclosure; Contents of Petition; Notice

1. After an ad valorem tax lien, based upon a digest approved in accordance with the law, has become payable and is past due and thereby delinquent, a tax commissioner or other tax collector, as appropriate, may identify those properties on which to commence a tax foreclosure in accordance with this article. The tax commissioner or other tax collector, as appropriate, shall not commence tax foreclosure in accordance with this article for a period of 12 months following the date upon which the taxes initially became delinquent. Once enforcement proceedings have commenced in accordance with the provisions of this article, the enforcement proceedings may be amended to include any and all ad valorem taxes which become delinquent subsequent to the date of the initial ad valorem tax lien that was the original basis for the enforcement proceedings.
2. The tax commissioner or other tax collector, as appropriate, shall file a petition with the superior court of the county in which the property is located, which petition shall have form and content substantially identical to that form as provided in subsection (g) of this Code section. When the subject property is located in more than one taxing jurisdiction, the entity filing the petition shall identify in the petition only those portions of such property lying within the jurisdiction of the taxing authority of the petitioner.
3. The petition shall be filed against the property for which taxes are delinquent and shall provide:
   1. The identity of the petitioner and the name and address of the individual responsible for collecting the delinquent taxes;
   2. The property address;
   3. A description of the property;
   4. The tax identification number of the property;
   5. The calendar year or years for which the taxes are delinquent;
   6. The principal amount of the delinquent taxes together with interest and penalties; and
   7. The names and addresses of parties to whom copies of the petition are to be sent in accordance with subsection (d) of this Code section.
4. The petitioner shall mail copies of the petition by certified mail or statutory overnight delivery, return receipt requested, to all interested parties whose identity and address are reasonably ascertainable. Copies of the petition shall also be mailed by first-class mail to the property address to the attention of the occupants of the property, if any, and shall be posted on the property.
5. Simultaneous with the filing of the petition, the petitioner shall cause notice of the petition to be filed in the appropriate lis pendens docket in the county in which the property is located.
6. Within 30 days of the filing of the petition, the petitioner shall cause a notice of the filing of the petition to be published on two separate dates in the official organ of the county in which the property is located. Such notice shall specify:
   1. The identity of the petitioner and the name and address of the individual responsible for collecting the delinquent taxes;
   2. The property address;
   3. A description of the property;
   4. The tax identification number of the property;
   5. The applicable period of tax delinquency;
   6. The principal amount of the delinquent taxes together with interest and penalties; and
   7. The date and place of the filing of the petition.

(g) The petition for ad valorem tax foreclosure shall be written or printed, or written in part and printed in part, and shall be in substantially the following form:

SUPERIOR COURT OF ______________ COUNTY

STATE OF GEORGIA

Petitioner: ) TAX COMMISSIONER/TAX COLLECTOR ) ________________________ ) ________________________ ) ________________________ ) (Name, Address, ) Telephone Number) ) v. ) Respondents: ) Case No.: _________________________________________ ________ ACRES OF LAND LYING ) AND BEING IN LAND LOT ) ____________, DISTRICT ____________, ) __________________ COUNTY, GEORGIA; ) AND ____________________________ ) ____________________________________ ) (Insert name and mailing address of owner of property.)

PETITION FOR AD VALOREM TAX FORECLOSURE

COMES NOW ( Petitioner ) and petitions this Court for an in rem tax foreclosure by showing this Court as follows:

1.

________________________________________ is the owner of certain real property located at ________________________________________ (the "Property") having a tax identification number of ____________________________. (A legal description of the Property is attached hereto as Exhibit "A" and by this reference incorporated herein).

2.

The ad valorem taxes assessed against the Property by City/County of __________ for the year(s) __________ in the amount of $__________ (amount includes principal amount of taxes owed and any accrued interest and penalties as of this date) have not been paid.

3.

Attached hereto as Exhibit "B" is a list of the names and addresses of Interested Parties also receiving a copy of this Petition by certified mail or statutory overnight delivery, return receipt requested.

4.

____________________________ and ____________________________ as occupants of the respondent Property shall be served by mailing the petition by first-class mail to the attention of the occupants at the above-listed Property address.

5.

The Petition has also been posted on the Property in accordance with Code Section 48-4-78 of the Official Code of Georgia Annotated.

6.

Simultaneously with the filing of this Petition, Petitioner has filed a lis pendens. WHEREFORE, Petitioner demands (1) a hearing in the Superior Court of ______________ County (the "Court") and (2) a judgment by the Court stating that (a) the taxes for the Property are delinquent and (b) that Notice has been given to all Interested Parties, and ordering that the Property may be sold at public outcry pursuant to Code Section ______________ of the Official Code of Georgia Annotated. TAX COMMISSIONER/TAX COLLECTOR City/County of __________________________________________________ By: _____________________________________________________________ Its: ____________________________________________________________

NOTICE TO RESPONDENTS AND ALL INTERESTED PARTIES

This Petition serves as notice to the Respondents and all Interested Parties that (1) each party is presumed to own or have a legal interest in the Property, (2) that foreclosure proceedings have been commenced because of the failure to pay the real property taxes cited above, and (3) foreclosure will result in the loss of ownership of the Property and all rights or interests of all Interested Parties. To avoid loss of ownership or any interest in the Property, payment of the full amount of taxes, penalties, interest, and costs must be paid to the ______________ office located at ____________________________ by ______________date. Respondents and all Interested Parties are also reminded that each of you may wish to contact an attorney to protect your rights. A Hearing on the above matter shall take place in the Superior Court of __________________ County no earlier than 30 days after the filing of this Petition. To determine the exact time and date of such hearing, please call Clerk of Superior Court of __________________ County. This ______________ day of ________________________, ____. ________________________________________________________________ Deputy Clerk Superior Court of _____________ County

EXHIBIT A

Description of the Property

______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ Together with all rights, title, and interest running with the above-described property but not taxed under a separate tax reference number as delineated on the tax maps of the petitioner for the year(s) for the taxes being foreclosed.

EXHIBIT B

Names and Addresses of Interested Parties

______________________________________________________________________________ ______________________________________________________________________________ _____________________________________________________________________________

(Code 1981, §48-4-78, enacted by Ga. L. 1995, p. 272, § 1; Ga. L. 2000, p. 1589, § 3; Ga. L. 2004, p. 907, § 5; Ga. L. 2005, p. 60, § 48/HB 95; Ga. L. 2010, p. 878, § 48/HB 1387.)

Editor's notes.

- Ga. L. 2000, p. 1589, § 16, not codified by the General Assembly, provides that the amendment to this Code section is applicable with respect to notices delivered on or after July 1, 2000.

Law reviews.

- For annual survey on real property, see 66 Mercer L. Rev. 151 (2014). For comment, "Making Debt Pay: Examining the Use of Property Tax Delinquency as a Revenue Source," see 62 Emory L.J. 217 (2012).

JUDICIAL DECISIONS