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| HB 115 - Tax executions; transferring or selling in lot blocks |
First Reader Summary
A BILL to amend Chapter 3 of Title 48 of the Official Code of
Georgia Annotated, relating to tax executions, so as to repeal
certain provisions regarding the selling and transferring of tax
executions in lot blocks; and for other purposes.
Page Numbers -
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Code Sections -
48-3-19
| House
| Action
| Senate
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| 1/13/97
| Read 1st Time
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| 1/14/97
| Read 2nd Time
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HB 115 LC 18 7817
A BILL TO BE ENTITLED
AN ACT
1- 1 To amend Chapter 3 of Title 48 of the Official Code of
1- 2 Georgia Annotated, relating to tax executions, so as to
1- 3 repeal certain provisions regarding the selling and
1- 4 transferring of tax executions in lot blocks; to provide an
1- 5 effective date; to repeal conflicting laws; and for other
1- 6 purposes.
1- 7 BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
1- 8 SECTION 1.
1- 9 Chapter 3 of Title 48 of the Official Code of Georgia
1-10 Annotated, relating to tax executions, is amended by
1-11 striking Code Section 48-3-19, relating to transfer of
1-12 executions, and inserting in its place a new Code Section
1-13 48-3-19 to read as follows:
1-14 "48-3-19.
1-15 (a)(1) Whenever any person other than the person against
1-16 whom an execution has been issued pays an execution
1-17 issued for state, county, or municipal taxes and proves
1-18 compliance with subsection (c) of this Code section, the
1-19 officer whose duty it is to enforce the execution, upon
1-20 the request of the party paying the execution, shall
1-21 transfer the execution to the party so paying. The
1-22 person to whom the execution is transferred shall have
1-23 the same rights as to enforcing the execution and
1-24 priority of payment as might have been exercised or
1-25 claimed before the transfer, if, within 30 days of the
1-26 transfer, the person to whom the execution is
1-27 transferred has the execution entered on the general
1-28 execution docket of the superior court of the county in
1-29 which the execution was issued and, if the person
1-30 against whom the execution was issued resides in a
1-31 different county, has the execution entered on the
1-32 general execution docket of the superior court in the
1-33 county of such person's residence. In default of the
1-34 required entry, the execution shall lose its lien upon
-1-
2- 1 any property which has been transferred in good faith
2- 2 and for a valuable consideration before the entry and
2- 3 without notice of the existence of the execution.
2- 4 (2)(A) It shall be unlawful for any tax official
2- 5 covered by this paragraph to pay a tax execution in
2- 6 order to obtain a transfer of the execution under this
2- 7 Code section. It shall be unlawful for any employee
2- 8 of a tax official covered by this paragraph to pay a
2- 9 tax execution in order to obtain a transfer of the
2-10 execution under this Code section. The tax officials
2-11 covered by this paragraph are:
2-12 (i) County tax receivers, tax collectors, and tax
2-13 commissioners;
2-14 (ii) Members of county boards of tax assessors;
2-15 (iii) Members of county boards of equalization; and
2-16 (iv) County tax appraisers.
2-17 (B) Any execution transferred in violation of
2-18 subparagraph (A) of this paragraph shall be void and
2-19 unenforceable by the person obtaining the execution
2-20 and his such person's successors in interest.
2-21 (C) Any tax official or employee of a tax official
2-22 violating subparagraph (A) of this paragraph shall
2-23 upon conviction be guilty of a misdemeanor.
2-24 (b) Reserved. (1) The county governing authority of each
2-25 county in this state and the governing authority of each
2-26 municipality within each such county may sell and
2-27 transfer, in lot blocks of the aggregate principal
2-28 amount of not less than $10,000.00, executions issued
2-29 for delinquent ad valorem taxes at a discount or
2-30 discounts not to exceed 10 percent of the principal
2-31 amount and for interest then due on the executions. The
2-32 transferee of executions sold and transferred shall have
2-33 the same rights, powers, liens, and priorities as do the
2-34 transferees of tax executions transferred in accordance
2-35 with law under which no discount is allowed. When a
2-36 discount is allowed on the sale and transfer of any
2-37 executions which include taxes due the state, no part of
2-38 the discount shall be deducted from the portion of the
2-39 taxes payable to the state and the portion of the
2-40 discount applicable to the taxes due the state shall be
2-41 absorbed by the county or municipality. There shall not
2-42 be included in any lot or block of tax executions sold
-2-
3- 1 and transferred at a discount any executions which
3- 2 exceed, or in any number of executions against the same
3- 3 person or corporation which exceed, in principal amount,
3- 4 20 percent of the total principal amount of the
3- 5 executions in the lot or block of executions. (2) Whenever the official authorized to sell and
3- 7 transfer executions at a discount determines to do so, a
3- 8 schedule of the executions to be so transferred,
3- 9 together with the name of the person or corporation to
3-10 whom or to which the executions are to be transferred
3-11 and the discount to be allowed, shall be furnished in
3-12 writing to the officer charged by law with the duty of
3-13 enforcing the executions to be transferred. Upon
3-14 receipt from the purchaser so designated of the amount
3-15 of the principal, interest, and costs then due on the
3-16 executions less the discount specified in the written
3-17 notice, the officer charged by law with the duty of
3-18 enforcing the executions shall transfer and deliver the
3-19 executions to the person or corporation making the
3-20 payment. The transfers shall recite as the
3-21 consideration for the transfer the receipt of the full
3-22 amount of the executions as though no discount had been
3-23 allowed. The transfers shall vest in the transferee and
3-24 his or its successors and assigns the full priority of
3-25 the lien and all of the rights and powers for enforcing
3-26 the executions and collecting the full amount of the
3-27 executions including principal, interest, and costs
3-28 which were at the time of the transfer possessed or held
3-29 by the state, county, city, or municipality by, for, or
3-30 in the name of which the executions were issued. The
3-31 transferee and its successors and assigns shall be
3-32 subrogated to all of the rights and powers with respect
3-33 to the executions possessed by, or which would
3-34 thereafter accrue to, the state, county, municipality,
3-35 or city by, for, or in the name of which the executions
3-36 were issued, had no transfer been made. The lien of the
3-37 executions shall not be divested by any sale under any
3-38 other process, judicial or otherwise, or by any sale to
3-39 satisfy any prior or any subsequent tax lien, if the
3-40 transferee has the executions entered on the general
3-41 execution docket of the superior court of the county in
3-42 which the executions were issued and, if the person
3-43 against whom the same were issued resides in a different
3-44 county, then also in the county of such person's
3-45 residence within 30 days of the date of the transfers.
-3-
4- 1 In default of the required entry, the executions shall
4- 2 lose their lien upon any property which has been
4- 3 transferred in good faith and for a valuable
4- 4 consideration before the entry and without notice of the
4- 5 existence of the executions. (3) Nothing done or omitted to be done by any officer or
4- 7 employee of the state, county, city, or municipality by,
4- 8 for, or in the name of which the executions so sold and
4- 9 transferred were issued shall prevent or in any way
4-10 interfere with the collection of the full amount of the
4-11 principal, interest, and costs due on, and in accordance
4-12 with the terms of, the executions. No person liable for
4-13 the payment of the taxes represented by the executions
4-14 or desiring for any reason to pay such taxes shall be
4-15 entitled to any credit or benefit from or on account of
4-16 the discount allowed to the transferee of the
4-17 executions. The collection of the executions shall not
4-18 be defeated for any reason except upon proof that the
4-19 tax has been paid or that the property on which the tax
4-20 was assessed is exempt from taxation under the laws of
4-21 this state. (4) Tax executions sold and transferred at a discount in
4-23 accordance with this subsection shall not be enforced by
4-24 levy within three months of the date of the transfer.
4-25 Nothing in this Code section shall be held or construed
4-26 to affect or impair the lien or priority of lien of the
4-27 executions or to interfere with the collection of the
4-28 executions in any manner other than by levy of the
4-29 executions. Tax executions sold and transferred in
4-30 accordance with this subsection are not subject to the
4-31 prior notice provision of subsection (a) of this Code
4-32 section; provided, however, that both the defendant in
4-33 fi. fa. and the current property owner of record shall
4-34 be listed in a notice to be published not less than once
4-35 a week for three weeks during the 90 day period prior to
4-36 levy in the legal organ of the county in which the
4-37 execution was issued.
4-38 (c) No person may pay an execution issued for ad valorem
4-39 property taxes and thereby become the transferee of such
4-40 execution as provided in subsection (a) of this Code
4-41 section if the person is not a lawful heir or an equity
4-42 holder in such property unless and until:
4-43 (1) Such person has notified the individual against whom
4-44 the execution has was issued by certified mail of his
-4-
5- 1 such person's intention to pay such execution and unless
5- 2 and until 60 days have elapsed since the giving of such
5- 3 notice; or
5- 4 (2) In the event that such notice by certified mail is
5- 5 returned undelivered, such person shall be required to
5- 6 publish such notice not less than once a week for three
5- 7 weeks in the legal organ of the county in which the
5- 8 execution was entered on the general execution docket of
5- 9 the superior court. Such person shall be required to
5-10 show proof to the tax official who issued the execution
5-11 that such notice was advertised in compliance with this
5-12 paragraph.
5-13 (d) In addition to the provisions of subsection (c) of
5-14 this Code section, no person may pay an execution issued
5-15 for ad valorem property taxes and thereby become the
5-16 transferee of such execution as provided in subsection (a)
5-17 of this Code section if:
5-18 (1) The property which is the subject of the tax
5-19 execution has been included among a list of properties
5-20 identified by the local tax official, as authorized by
5-21 the local governing authority, as eligible for exclusion
5-22 from transfer of execution;
5-23 (2) A public hearing has been held on the issue of
5-24 excluding such property from eligibility for transfer of
5-25 execution; and
5-26 (3) Following the public hearing, the governing
5-27 authority of the county or municipality, as applicable,
5-28 has, in its discretion, approved the property for
5-29 exclusion from transfer of execution based on a
5-30 determination that such exclusion is in the best
5-31 interest of the public.
5-32 (e) The person to whom a tax execution is transferred as
5-33 provided in this Code section or such person's successor
5-34 or assigns shall not charge the person against whom such
5-35 execution was issued for the release or satisfaction of
5-36 such execution more than the amount paid on the tax
5-37 execution plus interest from the date of such transfer on
5-38 such amount calculated at a rate not exceeding 12 percent
5-39 per annum and any other costs associated with the filing
5-40 of a transferred tax execution on any general execution
5-41 docket."
-5-
6- 1 SECTION 2.
6- 2 Notwithstanding any provision of Code Section 1-3-4.1 to the
6- 3 contrary, this Act shall become effective upon its approval
6- 4 by the Governor or upon its becoming law without such
6- 5 approval.
6- 6 SECTION 3.
6- 7 All laws and parts of laws in conflict with this Act are
6- 8 repealed.
-6-
Clerk of the House
Robert E. Rivers, Jr., Clerk
Last Updated on 04/20/98