Georgia Code
Article 1 - General Provisions
§ 48-3-21.1. Statute of Limitations for Enforcement of Executions for Ad Valorem Taxes of Less Than $5.00; Execution; Restriction on Adding Together Taxes to Exceed Limit

History. Code 1933, § 91A-326.1, enacted by Ga. L. 1981, p. 791, § 1; Ga. L. 1998, p. 575, § 1.
Editor’s notes.
Ga. L. 1998, p. 575, § 2, not codified by the General Assembly, provides that the amendment to this Code section is applicable to all executions for ad valorem taxes issued on or after July 1, 1998.

Structure Georgia Code

Georgia Code

Title 48 - Revenue and Taxation

Chapter 3 - Tax Executions

Article 1 - General Provisions

§ 48-3-2. Executions Against Foreign Corporations

§ 48-3-3. Executions by Tax Collectors and Commissioners

§ 48-3-3.1. Immediate Payment or Bond Where Person or Property May Leave Jurisdiction or Property’s Value May Be Prejudiced

§ 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

§ 48-3-7. Issuance of Alias Tax Execution to Replace Lost Original; Conversion of Executions Into Electronic Form

§ 48-3-8. Interest on Executions

§ 48-3-9. Notice of Levy to Owner of Security Deed or Mortgage; Lists; Fees

§ 48-3-10. Form of Notice

§ 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

§ 48-3-17. Petition to Reduce Execution to Judgment — Grace Period Before Final Judgment; Effect of Respondent’s Appearance or Failure to Appear

§ 48-3-18. Deputies Acting for Named Officers; Secretary of State Relieved From Mailing Papers to Respondent

§ 48-3-19. Transfer of Executions

§ 48-3-20. Interest on Transferred Executions

§ 48-3-21. Statute of Limitations for Tax Executions

§ 48-3-21.1. Statute of Limitations for Enforcement of Executions for Ad Valorem Taxes of Less Than $5.00; Execution; Restriction on Adding Together Taxes to Exceed Limit

§ 48-3-22. Statutory Limitations Applicable to Tax Executions

§ 48-3-23.1. Authorization for Commissioner to Develop Standards Which Will Provide a Mechanism to Discharge Debts or Obligations Barred by the Statute of Limitations

§ 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