Georgia Code
Article 6 - Municipal Taxation
§ 48-5-359. Sale of Property for Taxes Due Municipality; Purchase and Sale by Municipality; Recitals in Tax Deeds Prima-Facie Correct; Distribution and Retention of Proceeds of Sale

History. Ga. L. 1877, p. 125, §§ 1-4; Code 1882, §§ 3656a, 3656c, 3656d, 3656e; Civil Code 1895, §§ 732, 734, 735, 736, 738; Ga. L. 1900, p. 81, §§ 1, 2; Ga. L. 1901, p. 23, § 1; Ga. L. 1904, p. 52, § 1; Ga. L. 1906, p. 32, § 1; Civil Code 1910, §§ 879, 881, 882, 883, 885, 911, 912; Code 1933, §§ 92-4401, 92-4403, 92-4404, 92-4405, 92-4407, 92-4408, 92-4409; Ga. L. 1939, p. 226, § 1; Code 1933, § 91A-1511, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1983, p. 884, § 3-35.
History of Code section.
This Code section is partially derived from the decision in Johnson v. Phillips & Co., 89 Ga. 286 , 15 S.E. 368 (1892).

Structure Georgia Code

Georgia Code

Title 48 - Revenue and Taxation

Chapter 5 - Ad Valorem Taxation of Property

Article 6 - Municipal Taxation

§ 48-5-350. Power to Levy and Collect Tax to Provide Funds for Municipal Development Authorities

§ 48-5-351. Power to Levy and Collect Taxes to Pay Benefits Under Teacher Retirement Systems

§ 48-5-352. Determination of Fair Market Value for County and Municipal Ad Valorem Property Taxation Purposes; Counties to Furnish Information Relative to Fair Market Value of Property

§ 48-5-353. Basis for Fair Market Value of Property Subject to Both Municipal and County Ad Valorem Taxes

§ 48-5-354. Law Governing Municipal and County Occupation Taxes for Certain Salespersons and Merchants

§ 48-5-355. Exemption From Municipal Tax or License Fee of Certain Goods Purchased in Carload Lots for Distribution Among Several Purchasers

§ 48-5-356. Exemption From Municipal Taxation of Agricultural Products and Livestock Raised in State

§ 48-5-357. Frontage Owned by State or Subdivisions Abutting Streets or Sidewalks Treated as Owned by Individuals for Purpose of Assessment for Improvements; Designation of Signers

§ 48-5-358. Executions for Collection of Assessments for Paving Streets, Laying Sewers, or Other Improvements; Sales at Public Auction; Right of Redemption

§ 48-5-359. Sale of Property for Taxes Due Municipality; Purchase and Sale by Municipality; Recitals in Tax Deeds Prima-Facie Correct; Distribution and Retention of Proceeds of Sale

§ 48-5-359.1. Contracts for County Tax Commissioners to Prepare Municipal Tax Digests and Assess and Collect Municipal Taxes

§ 48-5-360. Issuance and Service of Summons of Garnishment Against Person Holding Property of Defendant Owing Municipal Taxes; Entries on Execution and Returns; Proceedings

§ 48-5-361. Applicability to Counties