05 LC 18
3964
House
Bill 121
By:
Representative O`Neal of the
146th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Chapter 4 of Title 48 of the Official Code of Georgia Annotated, relating
to tax sales, so as to change certain provisions regarding procedures for sales
under tax levies and executions; to provide an effective date; to repeal
conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Chapter
4 of Title 48 of the Official Code of Georgia Annotated, relating to tax sales,
is amended by striking Code Section 48-4-1, relating to procedures for sales
under tax levies and executions, and inserting in its place a new Code Section
48-4-1 to read as follows:
"48-4-1.
(a)
Except as otherwise provided in this title, when a levy is made upon real or
personal property, the property shall be advertised and sold in the same manner
as provided for executions and judicial sales. Except as otherwise provided in
this title, the sale of real or personal property under a tax execution shall be
made in the same manner as provided for judicial sales; provided, however, that
in addition to such other notice as may be required by law, in any sale under a
tax execution made pursuant to this chapter, the defendant shall be given ten
dayś
written notice of such sale by registered or certified mail or statutory
overnight delivery. The notice required by this Code section shall be
sent:
(1)
In cases of executions issued by a county officer for ad valorem taxes, to the
defendant́s
last known address as listed in the records of the tax commissioner of the
county that issued the tax execution; or
(2)
In cases of executions issued by a state officer, to the
defendant́s
last known address as listed in the records of the department headed by the
issuing officer.
(b)
If two or more executions have been levied against a defendant, or if two or
more in rem executions have been levied against the same unreturned property,
such executions may be aggregated and a single sale may be conducted for the
total amount due as in the case of a single execution, and the 12 month period
of redemption provided by Code Section 48-4-40 shall commence as to all such
executions on the date of such sale, provided that at least one of the
executions meets the provisions of this Code section.
(c)
In advertisements for sales under tax executions, the property being sold may
alternatively be described by tax parcel identification number and current
street address, if any, together with a reference to the recording information
for any deed conveying title to such property, without the necessity of using a
full and complete description of the
property."
SECTION
2.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
3.
All
laws and parts of laws in conflict with this Act are repealed.