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03 LC 18 2038
House Bill
73
By: Representatives Buck of the 112th and Royal of the 140th
By: Representatives Buck of the 112th and Royal of the 140th
A BILL TO BE
ENTITLED
AN ACT
AN ACT
To amend Chapter 4 of Title 48 of the Official Code of
Georgia Annotated, relating to tax sales, so as to change certain provisions
regarding procedures for sales under tax levies and executions; to provide an
effective date; to repeal conflicting laws; and for other
purposes.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF
GEORGIA:
SECTION 1.
Chapter 4 of Title 48 of the Official Code of Georgia
Annotated, relating to tax sales, is amended by striking Code Section 48-4-1,
relating to procedures for sales under tax levies and executions, and inserting
in its place a new Code Section 48-4-1 to read as
follows:
"48-4-1.
(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. The notice required by this Code section shall be sent:
(1) In cases of executions issued by a county officer for ad valorem taxes, to the defendant´s last known address as listed in the records of the tax commissioner of the county that issued the tax execution; or
(2) In cases of executions issued by a state officer, to the defendant´s last known address as listed in the records of the department headed by the issuing officer.
(b) If two or more executions have been levied against a defendant, or if two or more in rem executions have been levied against the same unreturned property, such executions may be aggregated and a single sale may be conducted for the total amount due as in the case of a single execution, and the 12 month period of redemption provided by Code Section 48-4-40 shall commence as to all such executions on the date of such sale, provided that at least one of the executions meets the provisions of this Code section.
(c) In advertisements for sales under tax executions, the property being sold may alternatively be described by tax parcel identification number and current street address, if any, together with a reference to the recording information for any deed conveying title to such property, without the necessity of using a full and complete description of the property."
"48-4-1.
(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. The notice required by this Code section shall be sent:
(1) In cases of executions issued by a county officer for ad valorem taxes, to the defendant´s last known address as listed in the records of the tax commissioner of the county that issued the tax execution; or
(2) In cases of executions issued by a state officer, to the defendant´s last known address as listed in the records of the department headed by the issuing officer.
(b) If two or more executions have been levied against a defendant, or if two or more in rem executions have been levied against the same unreturned property, such executions may be aggregated and a single sale may be conducted for the total amount due as in the case of a single execution, and the 12 month period of redemption provided by Code Section 48-4-40 shall commence as to all such executions on the date of such sale, provided that at least one of the executions meets the provisions of this Code section.
(c) In advertisements for sales under tax executions, the property being sold may alternatively be described by tax parcel identification number and current street address, if any, together with a reference to the recording information for any deed conveying title to such property, without the necessity of using a full and complete description of the property."
SECTION 2.
This Act shall become effective upon its approval by the
Governor or upon its becoming law without such approval.
SECTION 3.
All laws and parts of laws in conflict with this Act are
repealed.