When property has been redeemed, the effect of the redemption shall be to put the title conveyed by the tax sale back into the defendant in fi. fa., subject to all liens existing at the time of the tax sale. If the redemption has been made by any creditor of the defendant or by any person having any interest in the property, the amount expended by the creditor or person interested shall constitute a first lien on the property and, if the quitclaim deed provided for in Code Section 48-4-44 is recorded as required by law, shall be repaid prior to any other claims upon the property.
History. Ga. L. 1898, p. 85, § 3; Civil Code 1910, § 1170; Code 1933, § 92-8302; Code 1933, § 91A-431, enacted by Ga. L. 1978, p. 309, § 2.
Law reviews.
For annual survey on local government law, see 69 Mercer L. Rev. 205 (2017).
For annual survey on real property, see 69 Mercer L. Rev. 251 (2017).
Structure Georgia Code
Title 48 - Revenue and Taxation
Article 3 - Redemption of Property Sold for Taxes
§ 48-4-40. Persons Entitled to Redeem Land Sold Under Tax Execution; Payment; Time
§ 48-4-41. Redemption by Creditor Without Lien
§ 48-4-42. Amount Payable for Redemption; Additional Costs
§ 48-4-43. Effect of Redemption
§ 48-4-44. Quitclaim Deed by Purchaser
§ 48-4-45. Notice of Foreclosure of Right to Redeem; Time; Persons Entitled to Notice
§ 48-4-47. Tender of Redemption Price Before Action to Cancel Tax Deed