A defendant against whom an execution has been issued by a tax collector or tax commissioner may select the property upon which the fi. fa. shall be levied. It shall be within the discretion and power of the tax collector or tax commissioner, however, to have the proper officer levy the execution on any other property the tax collector or tax commissioner may select whenever he deems it necessary to secure the prompt collection of the tax fi. fa.
History. Ga. L. 1876, p. 128, § 1; Code 1882, § 891; Civil Code 1895, § 898; Civil Code 1910, § 1158; Code 1933, § 92-7404; Code 1933, § 91A-308, enacted by Ga. L. 1978, p. 309, § 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