Georgia Code
Article 1 - General Provisions
§ 48-3-21. Statute of Limitations for Tax Executions

Except for executions issued by the commissioner, all county, municipal, or other tax executions, before or after legal transfer and record, shall be enforced within seven years from:
History. Ga. L. 1887, p. 23, § 1; Civil Code 1895, § 890; Civil Code 1910, § 1147; Code 1933, § 92-7701; Ga. L. 1965, p. 316, § 1; Code 1933, § 91A-326, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1983, p. 1834, § 7; Ga. L. 2017, p. 723, § 5/HB 337; Ga. L. 2018, p. 1, § 2/HB 661.
The 2017 amendment, effective January 1, 2018, deleted “state,” preceding “county” near the beginning of the introductory paragraph.
The 2018 amendment, effective February 20, 2018, substituted “Except for executions issued by the commissioner, all” for “All” at the beginning of this Code section.
Editor’s notes.
Ga. L. 2017, p. 723, § 1/HB 337, not codified by the General Assembly, provides that: “This Act shall be known and may be cited as the ‘State Tax Execution Modernization Act.’

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