05 LC 18
4040
House
Bill 226
By:
Representative Jamieson of the
28th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Chapter 3 of Title 48 of the Official Code of Georgia Annotated, relating
to tax executions, so as to provide for regulation of the transfer of tax
executions; to provide for definitions; to provide for procedures, conditions,
and limitations; to amend Chapter 13 of Title 9 of the Official Code of Georgia
Annotated, relating to executions and judicial sales, so as to prohibit certain
sales of tax 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
3 of Title 48 of the Official Code of Georgia Annotated, relating to tax
executions, is amended by striking the Reserved designation of Code Section
48-3-19, and inserting in its place a new Code Section 48-3-19 to read as
follows:
"48-3-19.
(a)
As used in this Code section, the term:
(1)
'Delinquent taxpayer' means the person against whom an execution has been
issued.
(2)
'Execution' means an execution issued for the collection of any ad valorem
taxes, fees, penalties, interest, or collection costs due the state or any
political subdivision thereof.
(3)
'Transferee' means a person paying for an execution for the purpose of having
that execution and all the rights to enforce collection thereof transferred to
him or her.
(4)
'Transferor' means the official holding the tax executions and authorized to
collect or transfer such tax executions.
(b)(1)
Whenever an execution has been transferred to any transferee, the transferee
shall not be authorized to exercise any right to enforce collection of such
execution until 12 months after the date of such transfer or 24 months after the
tax giving rise to the execution was originally due, whichever is
earlier.
(2)
A transferee with multiple outstanding executions against the same delinquent
taxpayer or the same property shall not be subject to the limitations of
paragraph (1) of this subsection with respect to all such executions if at least
one of the executions meets the requirements of paragraph (1) of this
subsection.
(c)
A transferee shall give notice of the transfer to the delinquent taxpayer by
first-class mail within 30 days after the date of the transfer. Such notice
shall be sufficient if mailed to the address of such delinquent taxpayer in the
records of the tax commissioner. Such notice shall contain the name and mailing
address for the transferee and shall state the amount necessary to satisfy such
execution and may contain such other information as the transferee desires to
include. Until the execution is paid or satisfied, on or before October 1 of
each year after the calendar year in which the transfer occurred, the transferee
shall send an updated notice to the same delinquent taxpayer at the same address
providing the amount then necessary to satisfy such execution and any updated
name or address of the transferee. If a transferee fails to provide such
notice, the transferee shall not be entitled to collect interest which has
accrued since the date such notice was to have been given unless and until such
failure is cured by providing proper notice and allowing the delinquent taxpayer
a period of 30 days to pay such execution.
(d)
An execution which has been transferred shall bear interest as specified in Code
Section 48-3-20 on the amount paid for such execution from the date of the
transfer. In addition, the transferee may charge and collect recording fees
actually expended in recording the transferred execution on the general
execution docket of any county in which the transfer is recorded and such other
penalties as are provided for in this title.
(e)
The authority to transfer tax executions under this Code section shall cease
immediately upon the adoption of a resolution by the governing authority of the
county."
SECTION
2.
Chapter
13 of Title 9 of the Official Code of Georgia Annotated, relating to executions
and judicial sales, is amended by striking Code Section 9-13-36, relating to
transfer of execution upon payment, status of transferee, and recording
necessary to preserve lien, in its entirety and inserting in its place the
following:
"9-13-36.
(a)
Except as otherwise provided for in subsection (b) of this Code section,
whenever
Whenever
any person other than the person against whom the same has issued pays any
execution, issued without the judgment of a court, under any
current or
future law, the officer whose duty it is
to enforce the execution, upon the request of the party paying the same, shall
transfer the execution to the party. The transferee shall have the same rights
as to enforcing the execution and priority of payment as might have been
exercised or claimed before the transfer, provided that the transferee shall
have the execution entered on the general execution docket of the superior court
of the county in which the same was issued and, if the person against whom the
same was issued resides in a different county, also in the county of such
persońs
residence within 30 days from the transfer; in default thereof the execution
shall lose its lien upon any property which has been transferred bona fide and
for a valuable consideration before the recordation and without notice of the
existence of the execution.
(b)
This Code section shall not be applicable to tax
executions."
SECTION
3.
This
Act shall become effective upon its approval by the Governor or upon its
becoming law without such approval.
SECTION
4.
All
laws and parts of laws in conflict with this Act are repealed.