Georgia House of Representatives - 1995/1996 Sessions

HB 1226 - Judicial in rem tax fore- closures; municipal taxes

Page Numbers - 1/ 2

1. Skipper  137th


House Comm: W&M        /                Senate Comm: F&PU       /                                   
House Vote: Yeas 101   Nays 0           Senate Vote: Yeas 40  Nays 0                                
              ----------------------------------------                                              
               House          Action         Senate                                                 
              ----------------------------------------                                              
              1/10/96  Read 1st Time         1/29/96                                                
              1/11/96  Read 2nd Time         2/19/96                                                
              1/23/96  Favorably Reported    2/15/96                                                
              Sub      Committee Amend/Sub   Sub                                                    
              1/26/96  Read 3rd Time         3/14/96                                                
              1/26/96  Passed/Adopted        3/14/96                                                
              CS       Comm/Floor Amend/Sub  CS                                                     
              3/15/96  Amend/Sub Agreed To                                                          
              3/29/96  Sent to Governor                                                             
              4/15/96  Signed by Governor                                                           
              1010     Act/Veto Number                                                              
              4/15/96  Effective Date                                                               
              ----------------------------------------                                              
                                                                                                    
Code Sections amended: 48-4-76                                                                      


HB 1226                                            HB 1226/AP

      H. B. No. 1226 (AS PASSED HOUSE AND SENATE)
      By:  Representative Skipper of the 137th



                        A BILL TO BE ENTITLED
                               AN ACT


  1- 1  To amend Code Section 48-4-76 of the Official Code of
  1- 2  Georgia Annotated, relating to judicial in rem tax
  1- 3  foreclosures, so as to provide for the utilization of such
  1- 4  foreclosure provisions with respect to delinquent municipal
  1- 5  ad valorem taxes; to provide an effective date; to repeal
  1- 6  conflicting laws; and for other purposes.

  1- 7       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

                         SECTION 1.

  1- 8  Code Section 48-4-76 of the Official Code of Georgia
  1- 9  Annotated, relating to judicial in rem tax foreclosures, is
  1-10  amended by striking subsection (a) and inserting in its
  1-11  place a new subsection (a) to read as follows:

  1-12    "(a) In addition to any other rights and remedies provided
  1-13    under state law for the enforcement of tax liens by the
  1-14    State of Georgia and its counties and municipalities, such
  1-15    governmental entities may proceed with judicial in rem tax
  1-16    foreclosures for delinquent taxes in accordance with the
  1-17    provisions of this article by enactment of an ordinance or
  1-18    resolution of the governing authority of the county in
  1-19    which the property is located which ordinance or
  1-20    resolution shall be sufficient authority for use of the
  1-21    provisions of this article by such county and all
  1-22    municipalities within such county as to their respective
  1-23    taxes.  In the event that the governing authority of a
  1-24    county does not so act, a municipality located in such
  1-25    county may, by enactment of its own ordinance or
  1-26    resolution, authorize the use of judicial in rem tax
  1-27    foreclosures for delinquent municipal taxes in accordance
  1-28    with the provision of this article.  Any such ordinance or
  1-29    resolution may set forth criteria for selection of
  1-30    properties to be subject to the provisions of this
  1-31    article."




                             H. B. No. 1226
                                 -1- (Index)
Judicial in rem tax fore- closures; municipal taxes 1226ghb1226
                                                  HB 1226/AP

                         SECTION 2.

  2- 1  This Act shall become effective upon its approval by the
  2- 2  Governor or upon its becoming law without such approval.

                         SECTION 3.

  2- 3  All laws and parts of laws in conflict with this Act are
  2- 4  repealed.








































                             H. B. No. 1226
                                 -2- (Index)