Georgia Code
Title 48 - Revenue and Taxation
Chapter 3 - Tax Executions

Article 1 - General Provisions

§ 48-3-2. Executions Against Foreign Corporations - An execution against an agent of a foreign corporation or...

§ 48-3-3. Executions by Tax Collectors and Commissioners - History. Orig. Code 1863, § 810; Code 1868, § 889;...

§ 48-3-3.1. Immediate Payment or Bond Where Person or Property May Leave Jurisdiction or Property’s Value May Be Prejudiced - If the tax collector or tax commissioner reasonably finds that...

§ 48-3-4. Selection of Property to Be Levied - A defendant against whom an execution has been issued by...

§ 48-3-5. Geographical Scope of Tax Executions - If there is not sufficient property in the county in...

§ 48-3-6. Leviers of Executions; Aggregating Multiple Executions - History. Orig. Code 1863, § 811; Code 1868, § 891;...

§ 48-3-7. Issuance of Alias Tax Execution to Replace Lost Original; Conversion of Executions Into Electronic Form - History. Laws 1804, Cobb’s 1851 Digest, p. 1059; Ga. L....

§ 48-3-8. Interest on Executions - All executions issued for taxes due the state or any...

§ 48-3-9. Notice of Levy to Owner of Security Deed or Mortgage; Lists; Fees - History. Ga. L. 1925, p. 252, § 1; Code 1933,...

§ 48-3-10. Form of Notice - The form of the notice required by Code Section 48-3-9...

§ 48-3-12. Issuance of Garnishments by Tax Collectors and Tax Commissioners; Proceedings - History. Ga. L. 1855-56, p. 137, §§ 1, 2; Code...

§ 48-3-13. Petition to Reduce Execution to Judgment — Procedures - History. Ga. L. 1957, p. 619, §§ 1, 2; Code...

§ 48-3-14. Petition to Reduce Execution to Judgment — Procedures for Nonresident - Click to view Click to view IN THE SUPERIOR COURT...

§ 48-3-15. Petition to Reduce Execution to Judgment — Demand for Jury Trial; Issues - Upon the trial of the action provided for in Code...

§ 48-3-16. Petition to Reduce Execution to Judgment — Procedures When Respondent Fails to Appear - If the respondent in an action provided for in Code...

§ 48-3-17. Petition to Reduce Execution to Judgment — Grace Period Before Final Judgment; Effect of Respondent’s Appearance or Failure to Appear - The order provided for in Code Section 48-3-16 shall not...

§ 48-3-18. Deputies Acting for Named Officers; Secretary of State Relieved From Mailing Papers to Respondent - When action is required to be taken by the commissioner,...

§ 48-3-19. Transfer of Executions - (A) The name, mailing address, and telephone number for the...

§ 48-3-20. Interest on Transferred Executions - All tax executions, when recorded as prescribed by law and...

§ 48-3-21. Statute of Limitations for Tax Executions - Except for executions issued by the commissioner, all county, municipal,...

§ 48-3-21.1. Statute of Limitations for Enforcement of Executions for Ad Valorem Taxes of Less Than $5.00; Execution; Restriction on Adding Together Taxes to Exceed Limit - History. Code 1933, § 91A-326.1, enacted by Ga. L. 1981,...

§ 48-3-22. Statutory Limitations Applicable to Tax Executions - All laws in reference to a period of limitation as...

§ 48-3-23.1. Authorization for Commissioner to Develop Standards Which Will Provide a Mechanism to Discharge Debts or Obligations Barred by the Statute of Limitations - In order to preserve public funds and to limit efforts...

§ 48-3-24. Interposition of Claims; Oath; Bond; Trial - When any execution is issued against a tax collector, tax...

§ 48-3-25. Remittance of Money Collected on Process - When an officer collects money on process issued pursuant to...

§ 48-3-26. Judicial Interference in Tax Levies - No action seeking replevin shall lie nor shall any judicial...

§ 48-3-27. Obstructing Levying Officers; Penalty - History. Code 1933, § 91A-9905.1, enacted by Ga. L. 1981,...

§ 48-3-28. Release of State Tax Execution Upon Full Satisfaction - The department shall file a release of any state tax...

Article 2 - Uniform System for Filing State Tax Executions

§ 48-3-40. Purpose; Application; Definitions - History. Code 1981, § 48-3-40 , enacted by Ga. L....

§ 48-3-41. When Executions Issue - The department may issue an execution for the collection of...

§ 48-3-42. Filing; Effective Dates; Electronic Filings; Continuing Effectiveness - History. Code 1981, § 48-3-42 , enacted by Ga. L....

§ 48-3-43. Availability of Information via Electronic Means; Public Records; Unlawful Use of Data; Regulatory Authority - History. Code 1981, § 48-3-43 , enacted by Ga. L....

§ 48-3-44. “Released” Executions - An execution bearing a “Released” status on the department’s information...