Georgia Code
Article 2 - Uniform System for Filing State Tax Executions
§ 48-3-40. Purpose; Application; Definitions

History. Code 1981, § 48-3-40 , enacted by Ga. L. 2017, p. 723, § 9/HB 337; Ga. L. 2018, p. 1, § 4/HB 661.
The 2018 amendment, effective February 20, 2018, substituted “means” for “shall mean” in paragraphs (c)(1) and (c)(3); deleted former paragraph (c)(2), which read: “‘Certificate of clearance’ shall mean a document issued by the department affirming that a proper search has been conducted by the department and has yielded no active liens associated with an individual or entity.”; redesignated former paragraph (c)(3) as present paragraph (c)(2); substituted the present provisions of paragraph (c)(2) for the former provisions, which read: “‘Delinquent taxpayer’ means a person owing an unpaid tax liability that is collectable by the department.”; redesignated former paragraphs (c)(4) through (c)(7) as present paragraphs (c)(3) through (c)(6), respectively; deleted former paragraph (c)(8), which read: “‘URPERA’ shall mean the Uniform Real Property Electronic Recording Act found at Code Section 44-2-35, et seq.”; and deleted former paragraph (c)(9), which read: “‘URPERA rules’ shall mean the rules adopted by the Georgia Superior Court Clerks’ Cooperative Authority pursuant to the Uniform Real Property Electronic Recording Act.