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SUPERIOR COURT OF COUNTY STATE OF GEORGIA Petitioner: ) TAX COMMISSIONER/TAX COLLECTOR ) ) ) ) (Name, Address, ) Telephone Number) ) v. ) Respondents: ) Case No.: ACRES OF LAND LYING ) AND BEING IN LAND LOT ) , DISTRICT , ) COUNTY, GEORGIA; ) AND ) ) (Insert name and mailing address of owner of property.) PETITION FOR AD VALOREM TAX FORECLOSURE COMES NOW ( ) and petitions this Court for an in rem tax foreclosure by showing this Court as follows: Petitioner 1. is the owner of certain real property located at (the “Property”) having a tax identification number of . (A legal description of the Property is attached hereto as and by this reference incorporated herein). Exhibit “A” 2. The ad valorem taxes assessed against the Property by City/County of for the year(s) in the amount of $ (amount includes principal amount of taxes owed and any accrued interest and penalties as of this date) have not been paid. 3. Attached hereto as is a list of the names and addresses of Interested Parties also receiving a copy of this Petition by certified mail or statutory overnight delivery, return receipt requested. Exhibit “B” 4. and as occupants of the respondent Property shall be served by mailing the petition by first-class mail to the attention of the occupants at the above-listed Property address. 5. The Petition has also been posted on the Property in accordance with Code Section 48-4-78 of the Official Code of Georgia Annotated. 6. Simultaneously with the filing of this Petition, Petitioner has filed a lis pendens. WHEREFORE, Petitioner demands (1) a hearing in the Superior Court of County (the “Court”) and (2) a judgment by the Court stating that (a) the taxes for the Property are delinquent and (b) that Notice has been given to all Interested Parties, and ordering that the Property may be sold at public outcry pursuant to Code Section of the Official Code of Georgia Annotated. TAX COMMISSIONER/TAX COLLECTOR City/County of By: Its: NOTICE TO RESPONDENTS AND ALL INTERESTED PARTIES This Petition serves as notice to the Respondents and all Interested Parties that (1) each party is presumed to own or have a legal interest in the Property, (2) that foreclosure proceedings have been commenced because of the failure to pay the real property taxes cited above, and (3) foreclosure will result in the loss of ownership of the Property and all rights or interests of all Interested Parties. To avoid loss of ownership or any interest in the Property, payment of the full amount of taxes, penalties, interest, and costs must be paid to the office located at by date. Respondents and all Interested Parties are also reminded that each of you may wish to contact an attorney to protect your rights. A Hearing on the above matter shall take place in the Superior Court of County no earlier than 30 days after the filing of this Petition. To determine the exact time and date of such hearing, please call Clerk of Superior Court of County. This day of , . Deputy Clerk Superior Court of County EXHIBIT A Description of the Property Together with all rights, title, and interest running with the above-described property but not taxed under a separate tax reference number as delineated on the tax maps of the petitioner for the year(s) for the taxes being foreclosed. EXHIBIT B Names and Addresses of Interested Parties
History. Code 1981, § 48-4-78 , enacted by Ga. L. 1995, p. 272, § 1; Ga. L. 2000, p. 1589, § 3; Ga. L. 2004, p. 907, § 5; Ga. L. 2005, p. 60, § 48/HB 95; Ga. L. 2010, p. 878, § 48/HB 1387.
Editor’s notes.
Ga. L. 2000, p. 1589, § 16, not codified by the General Assembly, provides that the amendment to this Code section is applicable with respect to notices delivered on or after July 1, 2000.
Law reviews.
For comment, “Making Debt Pay: Examining the Use of Property Tax Delinquency as a Revenue Source,” see 62 Emory L.J. 217 (2012).
For annual survey on real property, see 66 Mercer L. Rev. 151 (2014).
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