2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 4 - Tax Sales (Arts. 1 — 6)
Article 3 - Redemption of Property Sold for Taxes (§§ 48-4-40 — 48-4-48)

Annotations

JUDICIAL DECISIONS

Former Code 1933, ch. 92-83 (see now O. C. G. A. Art. 3, Ch. 4, T. 48) was to be construed liberally and most favorably to persons allowed by the statute to redeem. Union Cent. Life Ins. Co. v. Bank of Tignall, 182 Ga. 233, 185 S. E. 108, 1936 Ga. LEXIS 320 (1936).

Research References & Practice Aids

Payment, tender, or deposit of tax as condition of injunction against issuance of tax deed upon ground that it had become barred by lapse of time or that the property had been redeemed, 134 A. L. R. 543.

Constitutionality of provision for service by publication of notice of proceeding by purchaser at tax sale to foreclose delinquent owner’s right of redemption, or of other proceeding to perfect tax purchaser’s title, 145 A. L. R. 597.

Constitutionality, construction, and application of statutes providing for partial or proportional redemption from tax sale of land, 145 A. L. R. 1328.

Who entitled to rents and profits, or rental value, during the redemption period following tax sale, 147 A. L. R. 1084.

What constitutes “execution” of tax deed beginning or ending period for redemption from tax sale, 166 A. L. R. 853.

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.

O. C. G. A. Title 48

O. C. G. A. Title 48, Ch. 4