One who is obligated to pay a tax on property cannot strengthen his title by purchasing the property at a tax sale. Each such purchase shall be treated as payment for the tax due.
History. Civil Code 1895, § 904; Civil Code 1910, § 1164; Code 1933, § 92-8105; Code 1933, § 91A-404, enacted by Ga. L. 1978, p. 309, § 2.
History of Code section.
This Code section is derived from the decision in Burns v. Lewis, 86 Ga. 591 , 13 S.E. 123 (1891).
Structure Georgia Code
Title 48 - Revenue and Taxation
Article 1 - Sales Under Tax Executions
§ 48-4-1. Procedures for Sales Under Tax Levies and Executions
§ 48-4-2. Assessment and Disposition of Unreturned Property
§ 48-4-3. Duties of Levying Officers
§ 48-4-4. Purchase by One Obligated to Pay
§ 48-4-6. Validity of Deed Made at Tax Sale
§ 48-4-7. Authority of Levying Officer to Put Purchaser in Possession of Land