If there is not sufficient property in the county in which the taxpayer resides to satisfy the tax execution, property of the taxpayer situated in any other county shall be subject to levy and sale.
O.C.G.A. § 48-3-5
Geographical scope of tax executions
1895, § 911; Civil Code 1910, § 1174; Laws 1804, Cobb’s 1851 Digest, p. 1050.; Code 1933, § 92-7405; Code 1933, § 91A- Code 1863, § 822; Code 1868, § 901; Code 309, 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.