A sale of property under legal process shall not divest the state of its
tax liens.
O.C.G.A. § 48-2-57
Effect of judicial sale on state tax lien
Known as the Facilitating Business Rapid Response to State Declared Disasters Act
The act spans §§ 48–48 (63 sections).
Civil Code 1895, § 884; Civil Code 1910, § 1141; Code 1938, § 92-5709; Code 1933, § 91A-260, enacted by Ga
Current official text: Official Code of Georgia Annotated (LexisNexis). Digitized from the Internet Archive scan of the OCGA. Reproduced from public-domain Georgia statutes; confirm against the official source for the current text. Not legal advice.