05 LC
18 4193
House
Bill 527
By:
Representatives Stephens of the
164th
and Lindsey of the
54th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Title 48 of the Official Code of Georgia Annotated, relating to revenue
and taxation, so as to provide for the comprehensive revision of provisions
regarding payment of excess proceeds of a tax sale by tax commissioners or tax
collectors; to provide for procedures, conditions, and limitations; to change
certain provisions regarding tax commissioners and tax collectors acting as ex
officio sheriffs; to change certain provisions regarding compensation for
performing such duties; to provide an effective date; to repeal conflicting
laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Title
48 of the Official Code of Georgia Annotated, relating to revenue and taxation,
is amended by striking Code Section 48-4-5, relating to payment of excess
proceeds of a tax sale by a tax commissioner or tax collector, and inserting in
its place a new Code Section 48-4-5 to read as follows:
"48-4-5.
(a)
If there is any excess after paying taxes, costs, and all expenses of a
sale,
made by the
tax commissioner, tax collector, or sheriff, the officer selling the property
shall be given written notice of such excess to the record owner of the property
at the time of tax sale and the record owner of each security deed and mortgage
affecting the property at the time of tax sale. Such notice shall be delivered
by certified mail or statutory overnight delivery with return receipt requested
within 30 days after the tax sale. The notice shall contain a description of
the land sold, the date sold, the name and address of the tax sale purchaser,
the total sales price, and the amount of excess collected and held by the tax
commissioner, tax collector, or sheriff. The notice shall state that the excess
is available for distribution to the owner in the order of priority in which
their interest exists, provided, however, that no action or proceeding for
payment shall commence after four years has elapsed from the date of tax
sale.
(b)
The
the
tax
commissioner,
or
tax collector,
or sheriff may file an interpleader action
in superior court for the payment of the amount of such excess. Such excess
shall be distributed by the superior court to intended parties, including the
owner as their interest appears and in the order of priority in which their
interest exists.
(c)
After two years have elapsed from the tax sale date, the tax commissioner, tax
collector, or sheriff shall pay over to the county governing authority any
excess that has not been distributed and for which no action or proceeding is
pending in a claim for payment. Such excess paid over by the tax collector, tax
commissioner, or sheriff shall be deposited and held in escrow by the county
governing authority until four years have elapsed from the date of the tax sale.
If any excess remains for which no action or proceeding for payment is pending,
the excess shall become the property of the county governing authority and no
person shall bring any action or proceeding for the payment or recovery
thereof."
SECTION
2.
Said
title is further amended by striking Code Section 48-5-137, relating to tax
commissioners and tax collectors acting as ex officio sheriffs, and inserting in
its place a new Code Section 48-5-137 to read as follows:
"48-5-137.
(a)
Tax collectors and tax
commissioners,
upon the written consent of the sheriff of the county involved,
may
in every
county of this state shall be ex officio
sheriffs insofar as to enable them to collect taxes due the state and county by
levy and sale under tax execution. Tax collectors or tax commissioners acting as
ex officio sheriffs as provided in this Code section shall not be allowed to
turn over any tax execution to the sheriffs or to any other levying officials of
this state except when it becomes necessary for the purpose of enforcing the
execution by sending it to a county other than that in which the execution was
issued. Each tax collector or tax commissioner by virtue of his office shall
have full power and authority to levy all tax executions issued by him as
effectively as if done by the sheriffs of the counties.
(b)
Each tax collector or tax commissioner when acting as an ex officio sheriff
shall have full power to bring property to sale for the purpose of collecting
taxes due the state and county.
Such power
shall explicity include the authority to direct the deputies of the county
sheriff in the execution of the ex officio
sheriff́s
duties under this Code section.
Additionally,
he
each tax
commissioner or tax collector acting as an ex officio
sheriff shall have all the powers vested
in sheriffs for the advertisement of the property for sale, for the sale of the
property, and for the making and delivery of all due and proper conveyances and
bills of sale. All sales made by a tax collector or tax commissioner acting as
an ex officio sheriff shall be valid and shall carry the title to property sold
as fully and completely as if made by the sheriff of the county.
(c)
All acts done and performed by tax collectors or tax commissioners by virtue of
this Code section shall be done in conformity with the law in force governing
the performance of the act done. All advertisements of property to be sold by a
tax collector or tax commissioner acting as an ex officio sheriff, when the
advertisements are required by law to be published in a newspaper, shall be
published in the newspaper in which the
sheriff́s
advertisements are published.
(d)
In carrying out this Code section, tax collectors or tax commissioners shall
have the power and authority to appoint one or more deputies with all the powers
of the tax collectors or tax commissioners while acting as ex officio sheriffs
in the levy and collection of taxes. Each deputy shall be required to give bond
as may be required by the tax collectors or tax commissioners under the law.
Each tax collector or tax commissioner shall be responsible for the acts of the
deputy or deputies in the same manner and to the same degree as sheriffs are
liable for the acts of their deputies.
(e)
This Code section is supplemental to and cumulative of any general law of local
application providing for tax collectors or tax commissioners to be ex officio
sheriffs for the purposes provided in this Code section and is not in lieu of
any such law to the extent that any such law conflicts with this Code
section.
(f)
With respect to a tax collector or tax commissioner or his deputy acting
pursuant to this Code section in the county in which he holds office, the
requirement of written consent of the sheriff shall not apply in counties within
the following population brackets according to the United States decennial
census of 1970 or any future such census:
(1)
Not less than 300,000;
(2)
Reserved.
(3)
Reserved.
(4)
Reserved.
(5)
Reserved.
(g)(f)
Each tax collector or tax commissioner who is compensated on a salary basis and
who is
authorized to act
acts
as an ex officio sheriff under this Code section and whose office performs
substantially all of the duties of the sheriff with respect to tax executions
shall be entitled to a salary of $309.93 per month for his or her service as ex
officio sheriff. Such compensation shall be in addition to any other
compensation to which such tax commissioner or tax collector is entitled. Such
additional compensation shall not be paid to any tax commissioner who is
compensated solely by the fee system of compensation; but such compensation
shall be paid to any tax commissioner who is compensated in part by fees and in
part by a salary. Such compensation shall be paid in equal monthly installments
from county
funds."
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.