The form of the notice required by Code Section 48-3-9 to be given by the sheriff to the record owner of the property and the owner of each security deed or mortgage complying with Code Section 48-3-9 shall be in substance as follows:
DELINQUENT TAXES Sheriff ’s Notice to Owner of Warranty Deed, Security Deed, or Mortgage Notice is hereby given to as the owner of a certain , recorded in the office of the clerk of the superior court in book at page of the County of , State of Georgia, that there are now due and unpaid taxes for the year amounting to $ with accrued cost of $ for which a tax execution has been issued and levy has been made upon the following described land owned by and embraced within and that the property will be advertised for sale unless the taxes are paid within 20 days from the delivery of this notice as provided by law. (Description of land levied upon.) Sheriff Address Date
Click to view
History. Ga. L. 1925, p. 252, § 2; Code 1933, § 92-7409; Code 1933, § 91A-313, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1982, p. 1184, § 2.
Structure Georgia Code
Title 48 - Revenue and Taxation
Article 1 - General Provisions
§ 48-3-2. Executions Against Foreign Corporations
§ 48-3-3. Executions by Tax Collectors and Commissioners
§ 48-3-4. Selection of Property to Be Levied
§ 48-3-5. Geographical Scope of Tax Executions
§ 48-3-6. Leviers of Executions; Aggregating Multiple Executions
§ 48-3-8. Interest on Executions
§ 48-3-9. Notice of Levy to Owner of Security Deed or Mortgage; Lists; Fees
§ 48-3-12. Issuance of Garnishments by Tax Collectors and Tax Commissioners; Proceedings
§ 48-3-13. Petition to Reduce Execution to Judgment — Procedures
§ 48-3-14. Petition to Reduce Execution to Judgment — Procedures for Nonresident
§ 48-3-15. Petition to Reduce Execution to Judgment — Demand for Jury Trial; Issues
§ 48-3-16. Petition to Reduce Execution to Judgment — Procedures When Respondent Fails to Appear
§ 48-3-19. Transfer of Executions
§ 48-3-20. Interest on Transferred Executions
§ 48-3-21. Statute of Limitations for Tax Executions
§ 48-3-22. Statutory Limitations Applicable to Tax Executions
§ 48-3-24. Interposition of Claims; Oath; Bond; Trial
§ 48-3-25. Remittance of Money Collected on Process
§ 48-3-26. Judicial Interference in Tax Levies
§ 48-3-27. Obstructing Levying Officers; Penalty
§ 48-3-28. Release of State Tax Execution Upon Full Satisfaction