Georgia Tax Sale Statutes

The Georgia statutes which are specific to tax sales and redemption are located in Title 48, Chapter 4 of the Official Code of Georgia.  Only Articles 1 and 3 are excerpted here, because these Articles the ones most often relevant to private purchasers of tax deeds.  Click below to review a particular Georgia tax sale or redemption statute.

ARTICLE 1 – SALES UNDER TAX EXECUTIONS

O.C.G.A. § 48-4-1 – Procedures for sales under tax levies and executions
O.C.G.A. § 48-4-2 – Assessment and disposition of unreturned property
O.C.G.A. § 48-4-3 – Duties of levying officers
O.C.G.A. § 48-4-4 – Purchase by one obligated to pay
O.C.G.A. § 48-4-5 – Payment of excess
O.C.G.A. § 48-4-6 – Validity of deed made at tax sale
O.C.G.A. § 48-4-7 – Authority of levying officer to put purchaser in possession of land

ARTICLE 3 – REDEMPTION OF PROPERTY SOLD FOR TAXES

O.C.G.A. § 48-4-40 – Persons entitled to redeem land sold under tax execution; payment; time
O.C.G.A. § 48-4-41 – Redemption by creditor without lien
O.C.G.A. § 48-4-42 – Amount payable for redemption
O.C.G.A. § 48-4-43 – Effect of redemption
O.C.G.A. § 48-4-44 – Quitclaim deed by purchaser
O.C.G.A. § 48-4-45 – Notice of foreclosure of right to redeem; time; persons entitled to notice
O.C.G.A. § 48-4-46 – Form of notice of foreclosure of right to redeem; service; time; return and record; waiver
O.C.G.A. § 48-4-47 – Tender of redemption price before action to cancel tax deed
O.C.G.A. § 48-4-48 – Ripening of tax deed title by prescription