[map] Georgia


Summary: (a) Except as otherwise provided in this title, when a levy is made upon real or personal property, the property shall be advertised and sold in the same manner as provided for executions and judicial sales. Except as otherwise provided in this title, the sale of real or personal property under a tax execution shall be made in the same manner as provided for judicial sales; provided, however, that in addition to such other notice as may be required by law, in any sale under a tax execution made pursuant to this chapter, the defendant shall be given ten days´ written notice of such sale by registered or certified mail or statutory overnight delivery. (Sec. 48-4-1). The sheriff shall advertise the property for sale in the newspaper in which sheriffs sales are advertised once a week for four weeks before the day of sale. If the taxes are not paid by the day of the sale, the property shall be sold, but only if renting or hiring the property will not bring the requisite amount. Surplus from a sale after the payment of the taxes and costs shall be paid over to the county governing authority as a part of the educational fund, together with a statement of the property and account of sales, subject to the claim of the true owner within four years. (Sec. 48-4-2)

Law: Official Code of Georgia, Title 48, Chapter 3, “Tax Executions,” and Chapter 4, “Tax Sales.”
Contact: County Tax Commissioners (Sec. 48-4-3). “The tax collector or tax commissioner may place his executions in the hands of any constable of the county, who shall be authorized to collect or levy the executions in any part of the county...”

Interest Rate: 20% penalty (Sec 48-4-42). “The amount required to be paid for redemption of property from any sale for taxes as provided in this chapter, or the redemption price, shall with respect to any sale made after July 1, 2002, be the amount paid for the property at the tax sale, as shown by the recitals in the tax deed, plus any taxes paid on the property by the purchaser after the sale for taxes, plus any special assessments on the property, plus a premium of 20 percent of the amount for the first year or fraction of a year which has elapsed between the date of the sale and the date on which the redemption payment is made and 10 percent for each year or fraction of a year thereafter.”
Auction Type: Hybrid Tax Deed (Sec 48-4-1). “The deed or bill of sale made by the sheriff to the purchaser at a tax sale shall be just as valid as if made under an ordinary execution issuing from the Superior court.”

Bidding Procedure: Premium bid / highest bid. (Sec. 48-4-1). “For tax sales, property is sold to the highest bidder.”

Costs: Not specified by the state statutes.

Redemption Period: One (1) year (Sec. 48-4-40). “Whenever any real property is sold under or by virtue of an execution issued for the collection of state, county, municipal, or school taxes or for special assessments, the defendant in fi. fa. or any person having any right, title, or interest in or lien upon such property may redeem the property from the sale by the payment of the redemption price or the amount required for redemption, as
fixed and provided in Code Section 48-4-42: (1) At any time within 12 months from the date of the sale; and (2) At any time after the sale until the right to redeem is foreclosed by the giving of the notice provided for in Code Section 48-4-45.”

Deed Assigned at Foreclosure to: The deed or bill of sale made by the sheriff to the purchaser at a tax sale shall be just as valid as if made under an ordinary execution issuing from the superior court. (Sec. 48-4-6).
Notes: According to (Sec. 48-4-81), “Notice of foreclosure may be served once 12 months have passed from the date of the sale.
Properties that are sold under a tax foreclosure proceeding, the property owner/parties with interest have 60 days from the date of the sale to redeem the property.”

Georgia Contacts
number of Counties: 159

Athens-Clark County
PO Box 1748
Delinquent Property Tax Division
City Hall
Athens, GA 30603-1748
Phone: (706) 613-3031
Augusta-Richmond County
Room 801

Delinquent Property Tax Division
City/County Building
Augusta, GA 30911-4411
Phone: (706) 821-1712

Bibb County
P.O. Box 4708
Delinquent Property Tax Division
County Courthouse
Macon, GA 31208-4708
Phone: (478) 749-6527

Chatham County
P.O. Box 8161
Delinquent Property Tax Division
County Courthouse
Savannah, GA 31412-8161
Phone: (912) 652-7878

Clayton County
9151 Tara Boulevard
Delinquent Property Tax Division
Jonesboro, GA 30236-4912
Phone: (770) 477-3120

Cobb County
100 Cherokee Street
Delinquent Property Tax Division
Marietta, GA 30090-7000
Phone: (770) 528-3300

De Kalb County
1300 Commerce Drive
Delinquent Property Tax Division
Decatur, GA 30030-3222
Phone: (404) 371-2881

Fulton County
141 Pryor St. S.W., 10th Floor
Delinquent Property Tax Division
Atlanta, GA 30301
Phone: (404) 730-8200

Gwinnett County
75 Langley Drive
Delinquent Property Tax Division
Lawrenceville, GA 30245-6935
Phone: (770) 822-8000

Hall County
P.O. Box 1435
Delinquent Property Tax Division
Gainesville, GA 30503-1435
Phone: (770) 535-8336