History. Ga. L. 1957, p. 619, §§ 1, 2; Code 1933, § 91A-316, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1987, p. 665, § 1.
Code Commission notes.
Pursuant to Code Section 28-9-5, in 1987, a comma was inserted following “named county” in the first sentence of subsection (d).
Pursuant to Code Section 28-9-5, in 1988, “that” was substituted for “than” preceding “an execution for” near the beginning of subsection (b).
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