2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 4 - Tax Sales (Arts. 1 — 6)
Article 2 - Purchase by Counties (§§ 48-4-20 — 48-4-23)
§ 48-4-21. Right of redemption; disposition of unredeemed property by county governing authority
(a) When real property sold under and by virtue of tax executions is successfully bid on by the governing authority of a county, the owner of such property shall have the privilege of redeeming it as in other cases.
(b) The governing authority of the county may dispose of real property purchased under a tax execution, and remaining unredeemed, as provided in this title.
History
Ga. L. 1892, p. 252, §§ 2, 3; Civil Code 1895, §§ 916, 917; Civil Code 1910, §§ 1179, 1180; Code 1933, §§ 92-8202, 92-8203; Code 1933, §§ 91A-421, 91A-422, enacted by Ga. L. 1978, p. 309, § 2.
Annotations
JUDICIAL DECISIONS
Effect of redemption on vesting of title. —Purchaser at tax sale acquires defeasible title under which the purchaser is entitled to a deed from the officer selling the property, and can convey the purchaser’s own defeasible title to another person, subject only to the right of redemption. If the amount required for redemption is paid or sufficiently tendered, such payment or tender revests title in the owner, but otherwise, at the expiration of the redemption period, title becomes absolute in the purchaser or the purchaser’s grantee. Durham v. Crawford, 196 Ga. 381, 26 S.E.2d 778, 1943 Ga. LEXIS 365 (1943).
Research References & Practice Aids
RESEARCH REFERENCES Am. Jur. 2d.30 Am. Jur. 2d, Executions, § 522 et seq. 72 Am. Jur. 2d, State and Local Taxation, §§ 900 et seq., 916.
C.J.S.85 C.J.S., Taxation, §§ 1343 et seq.
ALR.Right of public officer to purchase tax certificates or tax titles, 5 A.L.R. 969.
Right of person under disability to redeem from tax sale, 65 A.L.R. 582; 159 A.L.R. 1467.
Necessity and sufficiency of statement in notice of application for tax deed, or notice to redeem from tax sale, as regards time for redemption, 82 A.L.R. 502.
Judgment as lien on judgment debtor’s equity of redemption in land sold for taxes, 91 A.L.R. 647.
Unexpired right of redemption as affecting status of purchaser at judicial or execution sale as sole unconditional owner within insurance policy, 91 A.L.R. 1439.
Refusal of tender, made under protest, of amount required for redemption from tax sale, 142 A.L.R. 1198.
One in adverse possession as within class of persons entitled to redeem from tax sale, 164 A.L.R. 1285.
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.
Who may redeem, from a tax foreclosure or sale, property to which title or record ownership is held by corporation, 54 A.L.R.2d 1172.
Necessity and sufficiency of tender of payment by one seeking to redeem property from mortgage foreclosure, 80 A.L.R.2d 1317.
Hierarchy Notes:O.C.G.A. Title 48
O.C.G.A. Title 48, Ch. 4
