07 LC 35
0372
House
Bill 222
By:
Representatives Mitchell of the
88th,
Willard of the
49th,
Millar of the
79th,
Oliver of the
83rd,
Lunsford of the
110th,
and others
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Article 2 of Chapter 4 of Title 48 of the Official Code of Georgia
Annotated, relating to the authority of counties to buy property sold under tax
executions, so as to prohibit county tax commissioners from purchasing property
offered for sale under tax executions or tax foreclosure proceedings; to repeal
conflicting laws; and for other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Article
2 of Chapter 4 of Title 48 of the Official Code of Georgia Annotated, relating
to the authority of counties to buy property sold under tax executions, is
amended by inserting at the end thereof a new Code Section 48-4-23 to read as
follows:
"48-4-23.
A
tax commissioner and his or her employees may not, directly or indirectly,
acquire an interest in, buy, or profit from any real property sold by the county
for which he or she serves for delinquent taxes, except that such individual may
purchase property sold for delinquent taxes if he or she has any ownership
interest in the property and had an ownership interest in the property at the
time the taxes became delinquent. An individual violating this Code section
shall be guilty of a felony and shall be fined not more than $5,000.00 or
imprisoned for not less than one year, or both. A real property sale in
violation of this Code section shall be void."
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.