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2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 3 - Tax Executions (Arts. 1 — 2)
Article 1 - General Provisions (§§ 48-3-1 — 48-3-29)
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Notes
Editor’s notes.Ga. L. 2017, p. 723, § 1/HB 337, not codified by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘State Tax Execution Modernization Act.’ ”
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Hierarchy Notes:O. C. G. A. Title 48
O. C. G. A. Title 48, Ch. 3
Universal Citation:
O.C.G.A. Title 48, Ch. 3, Art. 1
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- § 48-3-1. [Reserved] Execution for collection of money due the state; affidavit of illegality
- § 48-3-2. Executions against foreign corporations
- § 48-3-3. Executions for nonpayment of taxes collectible by tax collectors and tax commissioners
- § 48-3-3.1. Immediate payment or bond when taxpayer likely to act to prejudice or render ineffective proceedings
- § 48-3-4. Selection of property to be levied
- § 48-3-5. Geographical scope of tax executions
- § 48-3-6. Levying officers; aggregate multiple executions
- § 48-3-7. Issuance of alias tax execution to replace LOST original; conversion of executions into electronic form
- § 48-3-8. Interest on executions
- § 48-3-9. Notice of levy to owner of security deed or mortgage; lists; fees
- § 48-3-10. Form of notice
- § 48-3-11. [Reserved] Form of list of security deeds and mortgages
- § 48-3-12. Issuance of garnishments by tax collectors and tax commissioners; proceedings
- § 48-3-13. Procedures to petition to reduce unsatisfied tax execution to final judgment
- § 48-3-14. Procedures to petition to reduce unsatisfied tax execution to final judgment against nonresident; notices
- § 48-3-15. Demand for jury trial and issues available in action to reduce execution to judgment
- § 48-3-16. Procedures when respondent in action to reduce execution to judgment fails to appear
- § 48-3-17. Grace period after order; effect of respondent’s appearance
- § 48-3-18. Deputies acting for named officers; Secretary of State relieved from mailing papers to respondent
- § 48-3-19. Transfer of executions
- § 48-3-20. Interest on transferred executions
- § 48-3-21. Statute of limitations for tax executions
- § 48-3-21.1. Statute of limitations for enforcement of executions for ad valorem taxes of less than $5.00; execution; restriction on adding together taxes to exceed limit
- § 48-3-22. Statutory limitations applicable to tax executions
- § 48-3-23. [Reserved] Nulla bona; tolling of statute of limitations
- § 48-3-23.1. Authorization for commissioner to develop standards which will provide a mechanism to discharge debts or obligations barred by the statute of limitations
- § 48-3-24. Interposition of claims; oath; bond; trial
- § 48-3-25. Remittance of money collected on process
- § 48-3-26. Judicial interference in tax levies
- § 48-3-27. Obstructing levying officers; penalty
- § 48-3-28. Release of state tax execution upon full satisfaction
- § 48-3-29. [Repealed] Publication of information regarding executions; withdrawal
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