Georgia Code
Article 1 - General Provisions
§ 48-3-7. Issuance of Alias Tax Execution to Replace Lost Original; Conversion of Executions Into Electronic Form

History. Laws 1804, Cobb’s 1851 Digest, p. 1059; Ga. L. 1857, p. 104, §§ 47, 48; Code 1863, §§ 3892, 3895; Code 1868, §§ 3912, 3915; Code 1873, §§ 3988, 3991; Code 1882, §§ 3988, 3991; Ga. L. 1882-83, p. 108, §§ 1, 2; Civil Code 1895, §§ 892, 893; Ga. L. 1904, p. 55, § 1; Civil Code 1910, §§ 1149, 1150; Code 1933, § 92-7407; Code 1933, § 91A-311, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1985, p. 1243, § 3; Ga. L. 2012, p. 735, § 3/HB 846.

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