Delinquent Tax Sales Information: Tax Sale Procedures

TAX SALE PROCEDURES

The Levying Officer follows certain procedures when it levies upon a piece of property. The procedures are prescribed in the Official Code of Georgia Annotated (O.C.G.A). You will see code sections referenced throughout these pages. These references are a starting point for your research and are by no means a complete listing. We strongly suggest you read those sections of Georgia Law which pertain to Tax Executions and Tax Sales. O.C.G.A. Title 48- Revenue and Taxation, Chapter 3-Tax Executions, and Chapter 4-Tax Sales, contain important information that you may want to be aware of. Also read and research those Opinions of the Attorney General and Judicial Decisions that are shown after each code section. These opinions and court cases are extremely important and must be taken into consideration when interpreting these laws.