06 SB525/AP
Senate
Bill 525
By:
Senator Williams of the 19th
AS PASSED
AS PASSED
AN
ACT
To
amend Chapter 3 of Title 48 of the Official Code of Georgia Annotated, relating
to tax executions, so as to change certain provisions regarding the issuance of
tax executions by tax collectors and tax commissioners; to provide for a
definition; to provide for procedures; 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 Code Section 48-3-3, relating to executions
by tax collectors and tax commissioners, and inserting in its place a new Code
Section 48-3-3 to read as follows:
"48-3-3.
(a)
As used in this section, the term:
(1)
'New owner' means the most recent subsequent owner who has purchased such
property during the year after January 1, but on or after the due date of that
tax bill year and whose deed has been duly recorded in the records of the clerk
of the superior court for that county.
(2)
'Owner of record' means the owner whose name appears in the deed record as the
owner as of January 1 of that tax bill year.
(b)
The tax collector or tax commissioner shall issue executions for nonpayment of
taxes collectable by the tax collector or tax commissioner at any time after 30
days have elapsed since giving notice as provided in subsection(c) of this Code
section. The executions shall be directed to all and singular sheriffs and
constables of the state.
(c)
As soon as the last day for the payment of taxes has arrived, the tax collector
or tax commissioner shall notify in writing the taxpayer of the fact that the
taxes have not been paid and that, unless paid, an execution shall be issued;
provided, however, that notice shall not be required for taxes due on personal
property and executions may be issued on the day next following the day when
taxes are due.
(d)
No execution shall be issued against any person who is not the record owner of
the property on the day that the taxes become delinquent, if, within 90 days
from the due date, that person has provided satisfactory proof to the tax
collector or tax commissioner that the property has been transferred by recorded
deed and the liability for the payment of ad valorem taxes has been assigned to
the vested transferee by written agreement or contract. In such cases, the
execution shall be issued against the person who is the new record owner of the
property on the date that taxes became delinquent only after such new owner has
been sent a notice of the delinquent tax bill and that the tax collector or tax
commissioner intends to issue a tax execution in the new
owneŕs
name against such delinquent property if the bill and all applicable interest
and other charges are not paid within 30 days of the date of the notice. Such
notice shall be mailed first class to the address of record as shown on the real
estate transfer tax declaration form in the records of the clerk of the superior
court and to the address shown on the closing documents if presented or to the
property location if the address differs from that shown on the real estate
transfer tax declaration form. If an execution has already been issued against
the owner of record, such execution shall be affirmatively cleared and vacated
of record by the tax collector or tax commissioner upon receiving satisfactory
proof as provided in this subsection.
(e)
Whenever technologically feasible, the tax collector or tax commissioner, at the
time tax bills or any subsequent delinquent notices are mailed, shall also mail
such bills or notices to any new owner that at that time appear in the records
of the county board of assessors. The bills or notices shall be mailed to the
address of record as found in the county board of
assessorś
records.
(f)
The real estate transfer tax declaration form shall provide for and indicate the
correct tax map parcel identification number before being accepted by the clerk
of the superior court for
recordation."
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.