Chapter

TAX EXECUTIONS

O.C.G.A. § 48-3-1— [Reserved] Execution for collection of money due the state; affidavit of illegality
O.C.G.A. § 48-3-2— Executions against foreign corporations
O.C.G.A. § 48-3-3— Executions for nonpayment of taxes collectible by tax collectors and tax commissioners
O.C.G.A. § 48-3-3.1— Immediate payment or bond when taxpayer likely to act to prejudice or render ineffective proceedings
O.C.G.A. § 48-3-4— Selection of property to be levied
O.C.G.A. § 48-3-5— Geographical scope of tax executions
O.C.G.A. § 48-3-6— Levying officers; aggregate multiple executions
O.C.G.A. § 48-3-7— Issuance of alias tax execution to replace lost original; conversion of executions into electronic form
O.C.G.A. § 48-3-8— Interest on executions
O.C.G.A. § 48-3-9— Notice of levy to owner of security deed or mortgage; lists; fees
O.C.G.A. § 48-3-10— Form of notice
O.C.G.A. § 48-3-11— [Reserved] Form of list of security deeds and mort- gages
O.C.G.A. § 48-3-12— Issuance of garnishments by tax collectors and tax commissioners; proceedings
O.C.G.A. § 48-3-13— Procedures to petition to reduce unsatisfied tax execu- tion to final judgment
O.C.G.A. § 48-3-14— Procedures to petition to reduce unsatisfied tax execution to final judgment against nonresident; notices
O.C.G.A. § 48-3-15— Demand for jury trial and issues available in action to reduce execution to judgment
O.C.G.A. § 48-3-16— Procedures when respondent in action to reduce execution to judgment fails to appear
O.C.G.A. § 48-3-17— Grace period after order; effect of respondent’s appearance
O.C.G.A. § 48-3-18— Deputies acting for named officers; Secretary of State relieved from mailing papers to respondent
O.C.G.A. § 48-3-19— Transfer of executions
O.C.G.A. § 48-3-20— Interest on transferred executions
O.C.G.A. § 48-3-21— Statute of limitations for tax executions
O.C.G.A. § 48-3-21.1— Statute of limitations for enforcement of executions for ad valorem taxes of less than $5.00; execution; restriction on adding together taxes to exceed limit
O.C.G.A. § 48-3-22— Statutory limitations applicable to tax executions
O.C.G.A. § 48-3-23— [Reserved] Nulla bona; tolling of statute of limitations
O.C.G.A. § 48-3-23.1— Authorization for commissioner to develop standards which will provide a mechanism to discharge debts or obligations barred by the statute of limitations
O.C.G.A. § 48-3-24— Interposition of claims; oath; bond; trial
O.C.G.A. § 48-3-25— Remittance of money collected on process
O.C.G.A. § 48-3-26— Judicial interference in tax levies
O.C.G.A. § 48-3-27— Obstructing levying officers; penalty
O.C.G.A. § 48-3-28— Release of state tax execution upon full satisfaction
O.C.G.A. § 48-3-29— [Repealed] Publication ecutions; withdrawal
O.C.G.A. § 48-3-40— Purpose; application; definitions
O.C.G.A. § 48-3-41— When executions issue
O.C.G.A. § 48-3-42— Filing; effective dates; electronic filings; continuing effectiveness
O.C.G.A. § 48-3-43— Availability of information via electronic means; public records; unlawful use of data; regulatory authority
O.C.G.A. § 48-3-44— “Released” executions