05 LC 18
3904
House
Bill 110
By:
Representatives Lucas of the
139th
and Ray of the
136th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Article 1 of Chapter 4 of Title 48 of the Official Code of Georgia
Annotated, relating to sales under tax executions, so as to provide for
additional requirements with respect to tax deeds or bills of sale; to repeal
conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Article
1 of Chapter 4 of Title 48 of the Official Code of Georgia Annotated, relating
to sales under tax executions, is amended by striking Code Section 48-4-6,
relating to validity of tax deeds or bills of sale, and inserting in its place a
new Code Section 48-4-6 to read as follows:
"48-4-6.
(a)
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.
(b)
Each such deed or bill of sale shall include a recital containing the name and
address of the purchaser. A copy of such deed or bill of sale shall be provided
by the sheriff or other levying officer to the tax commissioner and to the clerk
of the superior court. The clerk of the superior court shall record and index
such deed or bill of sale in the same manner as a warranty deed. The tax
commissioner shall mail a copy of any future tax bills with respect to the real
property which is the subject of such deed or bill of sale to such purchaser
until the tax commissioner has been provided by the defendant in fi. fa. with a
copy of a recorded quitclaim deed showing that such person has redeemed the
property and that the property has been quitclaimed back to such defendant in
fi. fa. or has been provided with written notice by such purchaser that such
purchaser no longer desires to receive a copy of such tax
bills."
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.