2022 Georgia Code
Title 48 - Revenue and Taxation
Chapter 4 - Tax Sales
Article 3 - Redemption of Property Sold for Taxes
§ 48-4-40. Persons Entitled to Redeem Land Sold Under Tax Execution; Payment; Time
Whenever any real property is sold under or by virtue of an execution issued for the collection of state, county, municipal, or school taxes or for special assessments, the defendant in fi. fa. or any person having any right, title, or interest in or lien upon such property may redeem the property from the sale by the payment of the amount required for redemption, as fixed and provided in Code Section 48-4-42:
- At any time within 12 months from the date of the sale; and
- At any time after the sale until the right to redeem is foreclosed by the giving of the notice provided for in Code Section 48-4-45.
History. Orig. Code 1863, § 820; Code 1873, § 898; Code 1882, § 898; Civil Code 1895, § 909; Civil Code 1910, § 1169; Code 1933, § 92-8301; Ga. L. 1937, p. 491, § 2; Code 1933, § 91A-430, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 10, § 9; Ga. L. 2016, p. 758, § 1/SB 379; Ga. L. 2016, p. 793, § 1/HB 51.
The 2016 amendments.
The first 2016 amendment, effective July 1, 2016, deleted “the redemption price or” following “payment of” near the end of the introductory paragraph. The second 2016 amendment, effective July 1, 2016, made identical changes.
Law reviews.
For annual survey of real property law, see 57 Mercer L. Rev. 331 (2005).
For annual survey of real property law, see 58 Mercer L. Rev. 367 (2006).
For annual survey of real property law, see 68 Mercer L. Rev. 231 (2016).
For annual survey on real property, see 69 Mercer L. Rev. 251 (2017).
For annual survey on bankruptcy law, see 69 Mercer L. Rev. 1033 (2018).
For annual survey on real property law, see 70 Mercer L. Rev. 209 (2018).
For annual survey on real property, see 71 Mercer L. Rev. 241 (2019).
