2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 3 - Tax Executions (Arts. 1 — 2)
Annotations
JUDICIAL DECISIONS
Editor’s notes.In light of the similarity of the statutory provisions, decisions under former Code 1933, Ch. 92-74 and 92-76 are included in the annotations for this chapter.
Execution not against person or in rem against an estate is void. —Tax execution issued merely against the estate of a named person, not being an execution in rem and being against no person as a defendant in fieri facias, is void. Wilson v. City of Eatonton, 180 Ga. 598, 180 S. E. 227, 1935 Ga. LEXIS 500 (1935) (decided under former Code 1933, Ch. 92-74 and 92-76).
When defendant life tenant dies and execution never levied, fieri facias not a cloud on remainderman’s title. —When property is held by a life tenant, and taxes are assessed against the life tenant and executions issued in personam only, a sale under the levy of such execution would pass only the life estate. The executions not having been levied, and the life tenant having died, and the remainderman having succeeded to the fee in the property, the fieri facias in question did not constitute clouds upon the title. Kirk v. Bray, 181 Ga. 814, 184 S. E. 733, 1936 Ga. LEXIS 443 (1936) (decided under former Code 1933, Ch. 92-74 and 92-76).
Research References & Practice Aids
Cross references.Executions generally, § 9-13-1 et seq.
RESEARCH REFERENCES ALR.Constitutionality and construction of statute providing for or authorizing waiver or reduction of penalty or interest in respect of taxes in default, 79 A. L. R. 999.
Right of one who pays taxes for which another is bound, to subrogation to the right of the taxing power, 106 A. L. R. 1212.
Constitutionality of statute which provides for summary entry of judgment upon certificate or finding by taxing body or officer, 149 A. L. R. 312.
Hierarchy Notes:O. C. G. A. Title 48
