2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 4 - Tax Sales (Arts. 1 — 6)

Annotations

JUDICIAL DECISIONS

Sale under execution in personam against one not true owner is void. —

As a general rule, property may not be sold under a tax execution issued in personam against one who has neither title nor possession, and no right to represent the owner; such a sale is void as to the true owner, and does not operate to divest the owner’s title. Martin v. Clark, 190 Ga. 270, 9 S. E.2d 54, 1940 Ga. LEXIS 435 (1940).

Effect of void execution sale. —

When a municipal assessment execution sale is void, the purchaser obtains no title as against the true owner. Williams v. Aycock, 52 Ga. App. 386, 183 S. E. 628, 1936 Ga. App. LEXIS 645 (1936), cert. dismissed, 183 Ga. 800, 189 S. E. 841, 1937 Ga. LEXIS 408 (1937).

Owner of property which is subject to void sale has right to maintain action for trespass. —

One whose property is sold at a marshal’s sale, which is void because based on an excessive levy, holds the legal title to the premises, and can maintain an action for trespass against one committing a trespass against one’s title and right to possession. Williams v. Aycock, 52 Ga. App. 386, 183 S. E. 628, 1936 Ga. App. LEXIS 645 (1936), cert. dismissed, 183 Ga. 800, 189 S. E. 841, 1937 Ga. LEXIS 408 (1937).

Execution in personam against decedent long after death does not divest true owner of title. —

When tax execution under which one claims title is not in rem against specific property, but is in personam against deceased former owner, to enforce collection of taxes assessed long after death, the sale does not divest the title of the true owners. Martin v. Clark, 190 Ga. 270, 9 S. E.2d 54, 1940 Ga. LEXIS 435 (1940).

Land may be advertised in names of heirs even if returned in name of decedent’s executor. —

When land is returned for taxes in the individual name of the person who is the executor, and the executions were issued against the person as an individual, when the returns are in fact made by such person as the agent of the heirs and devisees of the decedent who owned the land, it is not illegal for the property to be advertised for sale as belonging to the heirs of the decedent, and for the deed so to recite. Quarterman v. Perry, 190 Ga. 275, 9 S. E.2d 61, 1940 Ga. LEXIS 438 (1940).

Levy on transferee void if original owner’s remaining property sufficient to satisfy execution. —

If one purchases about two-thirds of certain land, subject to paving assessment, and execution is levied on the entire lot, including the purchaser’s property, the levy being grossly excessive, since the property remaining in the original owner was more than sufficient to satisfy the execution, the marshal’s sale of premises so levied on is void and passes no title to the purchaser. Williams v. Aycock, 52 Ga. App. 386, 183 S. E. 628, 1936 Ga. App. LEXIS 645 (1936), cert. dismissed, 183 Ga. 800, 189 S. E. 841, 1937 Ga. LEXIS 408 (1937).

High bidder not entitled to mandamus to compel execution of deed if bid not accepted. —

Party who makes a bid at a marshal’s sale of property advertised for sale under a tax fieri facias is not entitled to mandamus to compel the execution of a deed to the plaintiff, when it does not appear that the bid was accepted, even though there was no higher bid made at the sale as a bid is a mere offer until accepted, and until the property is knocked down to the bidder there is no completed contract. Elder v. Bonded Mtg. Corp., 180 Ga. 607, 180 S. E. 134, 1935 Ga. LEXIS 502 (1935).

Research References & Practice Aids

RESEARCH REFERENCES ALR.

Tax title as affected by fact that tax had been paid before sale, 26 A. L. R. 622.

Tax deed and recitals therein as evidence of regularity of tax proceedings as to advertising and notice of sale, and as to time, manner, and place of sale, 30 A. L. R. 8; 88 A. L. R. 264.

Holder of invalid tax title as within occupying claimant’s act, 44 A. L. R. 479.

Assessment for local improvements as taxes within statute providing for payment of taxes out of proceeds of judicial sale, 73 A. L. R. 1227.

Quantum of estate acquired by purchaser at tax sale of property which is subject to successive estates or different interests, 75 A. L. R. 416.

Right of holder of tax title or certificate of sale to reimbursement by taxing authorities where sale proves invalid, 77 A. L. R. 824; 116 A. L. R. 1408.

Sale of property at tax sale for more or less than the amount of taxes, penalties, and costs as affecting its validity, 97 A. L. R. 842; 147 A. L. R. 1141.

Rights and remedies of purchaser at tax sale as affected by delay in payment of bid, 104 A. L. R. 823.

Statutory enactment or repeal subsequent to tax sale or issuance of tax certificates as affecting rights of holders of tax certificates or purchasers at tax sale, 111 A. L. R. 237.

What informalities, irregularities, or defects in respect to the execution of a tax deed prevent the running of the statute of limitations or period of adverse possession, 113 A. L. R. 1343.

Right of holder of tax title or certificate of sale to reimbursement by taxing authorities where tax sale proves invalid, 116 A. L. R. 1408.

Effect of failure to make report, return, or record of tax sale within time prescribed by statute, 117 A. L. R. 726.

Right of holder of bond or other instrument representing or based upon assessment for benefits or improvement, to purchase at tax sale, or acquire tax title and hold same in his own right as against owner of land, 123 A. L. R. 398.

Constitutionality, construction, and application of statute giving former owner right to purchase tax-acquired property while in public ownership, 126 A. L. R. 649.

Measure of recovery for improvements made by purchaser of invalid tax title, 129 A. L. R. 1354.

Lien for tax imposed by one taxing unit as affected by lien or sale for tax imposed by another taxing unit of same state, 135 A. L. R. 1464.

Right of mortgagee or other lienor to acquire and hold tax title in his own right as against persons owning other interests in or liens upon property, 140 A. L. R. 294.

Personal liability of tax official or his bond to purchaser at tax sale, 149 A. L. R. 220.

Discretion of court to refuse confirmation of, or to set aside, tax sale, where all proceedings are in compliance with statutory requirements, 152 A. L. R. 887.

Acquisition by state or other governmental body of title to land, otherwise than at tax sale, as affecting prior tax lien on land, or validity of sale for such taxes, 158 A. L. R. 563.

Respective rights and estates of persons claiming real property through sales from different agencies to enforce taxes or assessments, as between which there is parity of lien, 167 A. L. R. 1001.

Easement or servitude or restrictive covenant as affected by sale for taxes, 168 A. L. R. 529.

Who are entitled to notice, or are necessary parties, in order to perfect tax title, 169 A. L. R. 686.

Statutory limitation of period for attack on tax deed as affected by failure to comply with statutory requirement as to notice before tax deed, 5 A. L. R.2d 1021.

Tax sale as freeing property from possibility of further assessments for benefits to land, 11 A. L. R.2d 1133.

Effect of misnomer of landowner or delinquent taxpayer in notice, advertisement, etc., of tax foreclosure or sale, 43 A. L. R.2d 967.

Validity of notice of tax sale or of tax sale proceeding which fails to state tax year or kind or type of taxes covered by tax assessments, 43 A. L. R.2d 988.

Tax sales or forfeitures by or to governmental units as interrupting adverse possession, 50 A. L. R.2d 600.

Property owner’s liability for unpaid taxes following acquisition of property by another at tax sale, 100 A. L. R.3d 593.

Right of interested party receiving due notice of tax sale or of right to redeem to assert failure or insufficiency of notice to other interested party, 45 A. L. R.4th 447.

Doctrine of marshaling assets or sale in inverse order of alienation as applicable to tax sale, 131 A. L. R.4th 79.

Easement, servitude, or covenant as affected by sale for taxes, 7 A. L. R.5th 187.

Hierarchy Notes:

O. C. G. A. Title 48