Delinquent Tax Sales Information: Fi.Fa. (Fieri Facts)

Fi.Fa. (FIERI FACIAS)

A Fi.Fa. (short for fieri facias-a latin term for "cause it to be done" and also used interchangeably with TAX EXECUTION or EXECUTION) is a tax lien or writ, authorizing the Sheriff or Ex-Officio Sheriff to obtain satisfaction of unpaid taxes by levying on and selling the delinquent taxpayer's property. These documents are recorded on the General Execution Docket ("GED") of the Clerk of Superior Court. (O.C.G.A. § 48-3-1 and 48-3-3). After the due date for tax payment has expired, that Levying Officer shall notify each delinquent taxpayer in writing that the taxes are outstanding, and if taxes are not paid within thirty (30) days, and execution (Fi.Fa.) will be issued (O.C.G.A. § 48-3-3). If there is not sufficient property in the county in which the taxpayer resides to satisfy the tax execution, property of the taxpayer situated in any other county shall be subject to levy and sales. (O.C.G.A. § 48-3-5)