Georgia Code
Article 1 - General Provisions
§ 48-5-26. Payment of Taxes on Real Property by Owners or Transferees

The owner of any real property located in this state, and the transferee of every owner who acquires title to real property within this state between the date on which the tax lien on the property vests and the date on which the tax evidenced by the tax lien shall become due and payable, shall have the right to pay the taxes assessed against any one or more lots, tracts, or parcels of the real property: (1) by paying the amount of tax assessed against such lot, tract, or parcel if the property was separately returned by the owner or, in the case of a transfer, by the transferor of the property; or (2) if the property was not separately returned, by paying that percentage of the total tax assessed which the value of the property sought to be released bears to the value of all the property returned by the owner of such property as of the date on which the tax lien vested. The officials charged with the collection of taxes for this state or any subdivision of this state including, but not limited to, municipalities and counties, and any transferee of a tax lien shall accept payment of the taxes assessed against one or more lots, tracts, or parcels of real property upon tender by the owner of such property, including any transferee of the real property who has obtained title to the property between the time when the lien vested and the time on which the taxes are payable, and shall execute a release as to the property without regard to whether or not the taxes assessed against any other property, real or personal, of the owner, the transferee of the real property, or the transferor of the owner have been paid. The official or transferee of the tax lien accepting the payment and releasing the property shall be paid a fee of $2.00 for issuing the receipt and release. No such official or transferee of the tax lien shall be required to release any one or more tracts of real property after a fi. fa. has been recorded on the general execution docket in the county where the property is located without first receiving the entire amount of past due taxes as reflected in the fi. fa. No such official or transferee shall be required to release the last or only remaining lot, parcel, or tract of real property until all personal property taxes owed by the owner have been paid.
History. Ga. L. 1961, p. 160, § 1; Code 1933, § 91A-1031, enacted by Ga. L. 1978, p. 309, § 2.
Law reviews.
For comment on Brown v. Nash, 216 Ga. 303 , 116 S.E.2d 227 (1960), see 12 Mercer L. Rev. 425 (1961).

Structure Georgia Code

Georgia Code

Title 48 - Revenue and Taxation

Chapter 5 - Ad Valorem Taxation of Property

Article 1 - General Provisions

§ 48-5-1. Legislative Intent

§ 48-5-2. Definitions

§ 48-5-3. Taxable Property

§ 48-5-4. Ad Valorem Taxation of Property of Federal Corporations and Agencies

§ 48-5-5. Acquisition of Situs by Foreign Merchandise in Transit

§ 48-5-6. Return of Property at Fair Market Value

§ 48-5-7. Assessment of Tangible Property

§ 48-5-7.1. Tangible Real Property Devoted to Agricultural Purposes — Definition; Persons Entitled to Preferential Tax Assessment; Covenant to Maintain Agricultural Purposes; Penalty for Breach of Covenant

§ 48-5-7.2. Certification as Rehabilitated Historic Property for Purposes of Preferential Assessment

§ 48-5-7.3. Landmark Historic Property

§ 48-5-7.4. Bona Fide Conservation Use Property; Residential Transitional Property; Application Procedures; Penalties for Breach of Covenant; Classification on Tax Digest; Annual Report

§ 48-5-7.5. Assessment of Standing Timber; Penalty for Failure to Timely Report; Effect of Reduction of Property Tax Digest; Supplemental Assessment

§ 48-5-7.6. “Brownfield Property” Defined; Related Definitions; Qualifying for Preferential Assessment; Disqualification of Property Receiving Preferential Assessment; Responsibilities of Owners; Transfers of Property; Costs; Appeals; Creation of Lie...

§ 48-5-7.7. Georgia Forest Land Protection; Short Title; Method, Qualifications, and Conditions of Preferential Assessment

§ 48-5-9. Persons Liable for Taxes on Property

§ 48-5-9.1. Forms of Payment

§ 48-5-10. Returnable Property

§ 48-5-11. Situs for Returns by Residents

§ 48-5-12. Situs of Returns by Nonresidents

§ 48-5-13. Instruction for Local Tax Officials and Staff

§ 48-5-14. Liability of Nonresidents, Agents of Nonresidents, and Their Property

§ 48-5-15. Returns of Taxable Real Property

§ 48-5-15.1. Returns of Real Property and Tangible Personal Property Located on Airport

§ 48-5-16. Return of Tangible Personal Property in County Where Business Conducted; Exemptions; Boats; Aircraft

§ 48-5-17. Proceedings to Determine County Entitled to Return and Payment; Collection Pending Determination; Commissions

§ 48-5-18. Time for Making Tax Returns

§ 48-5-19. Signature and Declaration of Persons Making Returns of Taxable Property

§ 48-5-20. Effect of Failure to Return Taxable Property; Acquisition of Real Property by Transfer; Penalty for Failure to Make Timely Return

§ 48-5-21. Return and Collection of Taxes on Property Unlawfully Exempted

§ 48-5-22. Failure to Have Returned for Taxation and to Collect Taxes on Property Pursuant to Code Section 48-5-21; Penalty

§ 48-5-23. Collection and Payment of Taxes on Tangible Property in Installments; Authorization; Alternate Procedure

§ 48-5-24. Payment of Taxes to County in Which Returns Are Made; Installment Payments, Interest, and Penalty on Delinquent Tax Payments in Certain Counties; Executions

§ 48-5-25. Proportionate Payments of Property Taxes by Owners and Persons With Interest in or on Property

§ 48-5-26. Payment of Taxes on Real Property by Owners or Transferees

§ 48-5-27. Collection of Taxes for Former Years

§ 48-5-28. Priority of Taxes Over Other Claims; Superiority of Security Deed

§ 48-5-29. Acquisition of Jurisdiction by Superior Court in Ad Valorem Property Tax Litigation; Payment and Distribution of Property Taxes; Excess Payments; Underpayments

§ 48-5-30. Filing Extension for Service Personnel Serving Abroad

§ 48-5-31. Prepayment by Developer of Ad Valorem or School Taxes; Time of Effect of Prepayment Agreements; Use of Prepayment Proceeds for Public Purposes; Forfeiture of Excess of Prepayment Over Taxes Due; Validation Procedure

§ 48-5-31.1. “Local Government” Defined; Contract for Prepayment of Ad Valorem Taxes; Accounting; No Debt of Local Government Created

§ 48-5-32. Publication by County of Ad Valorem Tax Rate

§ 48-5-32.1. Certification of Assessed Taxable Value of Property and Method of Computation; Resolution or Ordinance Required for Millage Rate; Advertisement of Intent to Increase Property Tax