Georgia Code
Article 1 - General Provisions
§ 48-3-28. Release of State Tax Execution Upon Full Satisfaction

The department shall file a release of any state tax execution as soon as reasonably possible after a tax execution has been fully satisfied. All such releases shall be filed in all offices of the clerks of superior court where the executions were originally filed.
History. Code 1981, § 48-3-28 , enacted by Ga. L. 1983, p. 1834, § 8; Ga. L. 2017, p. 723, § 7/HB 337; Ga. L. 2018, p. 1, § 3/HB 661.
The 2017 amendment, effective January 1, 2018, in this Code section, substituted “lien docket in the office of the clerk of superior court” for “execution docket” near the beginning, and added “, except as otherwise provided in this chapter” at the end.
The 2018 amendment, effective February 20, 2018, substituted the present provisions of this Code section for the former provisions, which read: “An entry of satisfaction shall be made on the lien docket in the office of the clerk of superior court as soon as reasonably possible after a tax execution has been fully satisfied, except as otherwise provided in this chapter.”
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.’

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