2022 Georgia Code
Title 48 - Revenue and Taxation
Chapter 3 - Tax Executions
Article 1 - General Provisions
§ 48-3-6. Leviers of Executions; Aggregating Multiple Executions

Universal Citation: GA Code § 48-3-6 (2022)
  1. 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.
  2. 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.

History. 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).

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