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2018 Georgia Code 44-14-572 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 44-14-572 Case Law from Google Scholar Amendments to OCGA 44-14-572

TITLE 44 PROPERTY

Section 14. Mortgages, Conveyances to Secure Debt, and Liens, 44-14-1 through 44-14-613.

ARTICLE 8 LIENS

44-14-572. When notices and certificates affecting tax liens entitled to be filed; certification by secretary of treasury.

Certification by the secretary of the treasury of the United States or his delegate of notices of liens, certificates, or other notices affecting tax liens entitles them to be filed; and no other attestation, certification, or acknowledgment is necessary.

(Code 1933, § 67-2602, enacted by Ga. L. 1967, p. 549, § 1; Ga. L. 1968, p. 561, § 1; Ga. L. 1982, p. 3, § 44.)

JUDICIAL DECISIONS

No standing to sue under O.C.G.A.

§ 9-6-24 to enforce a public duty. - Appellant's petition for a writ of mandamus did not meet the necessary prerequisites for appellant to exercise standing under O.C.G.A. § 9-6-24 where the petition did not seek to procure the enforcement of a public duty, rather it sought to compel an action to correct what appellant believed to be the wrongful filing of uncertified tax liens under O.C.G.A. § 44-14-572. Brissey v. Ellison, 272 Ga. 38, 526 S.E.2d 851 (2000).

Certification requirement in O.C.G.A. § 44-14-572 is invalid, as the Georgia General Assembly cannot dictate the requirements of federal tax lien notices. Johnson v. IRS, F. Supp. 2d (S.D. Ga. Sept. 30, 2005).

RESEARCH REFERENCES

Am. Jur. 2d.

- 35 Am. Jur. 2d, Federal Tax Enforcement, §§ 250, 252.

C.J.S.

- 47B C.J.S., Internal Revenue, § 1128 et seq.

U.L.A.

- Uniform Federal Tax Lien Registration Act (U.L.A.) § 2.

Cases Citing O.C.G.A. § 44-14-572

Total Results: 2  |  Sort by: Relevance  |  Newest First

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Brissey v. Ellison, 526 S.E.2d 851 (Ga. 2000).

Cited 12 times | Published | Supreme Court of Georgia | Jan 31, 2000 | 272 Ga. 38, 2000 Fulton County D. Rep. 418

...king an order compelling the superior court clerk to cancel all notices of federal tax liens recorded in the Superior Court of Glynn County. [1] The petition for mandamus was based on appellant's assertion that the notices' recordation violated OCGA § 44-14-572 because the notices were "uncertified." [2] After the trial court joined the Internal Revenue Service as a party defendant, the case was removed from the superior court to the United States District Court for the Southern District of Georgia....
...FLETCHER, Presiding Justice, concurring. I concur in the Court's judgment. I also note that there is an additional reason that the trial court must be affirmed. Brissey seeks to have the federal tax liens cancelled because they are not in compliance with OCGA § 44-14-572, which states that a "certification by the secretary of the treasury of the United States or his delegate" entitles federal tax liens to be filed....
...[6] In United States v. Union Central Life Insurance Company, [7] the United States Supreme Court held that states cannot impose additional requirements on the filing of federal tax liens. Similarly, other courts have addressed state statutes virtually identical to OCGA § 44-14-572 and concluded that the state-imposed requirement is invalid....
...I am authorized to state that Justice CARLEY joins in this concurrence. NOTES [1] Appellant's petition sought "an Order canceling all federal tax liens of [Glynn] County, and/or... [a] Writ of Mandamus requiring the Defendant Clerk ... to cancel of record all uncertified federal tax liens." [2] OCGA § 44-14-572 states: "Certification by the secretary of the treasury of the United States or his delegate of notices of liens, certificates, or other notices affecting tax liens entitles them to be filed; and no other attestation, certification, or a...
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Whitfield v. Hicks, 281 Ga. 305 (Ga. 2006).

Published | Supreme Court of Georgia | Nov 20, 2006 | 637 S.E.2d 687, 2006 Fulton County D. Rep. 3572

...ice of federal tax lien that had been filed against him in Fulton County Superior Court. Whitfield claims that the tax lien notice should be canceled because it has not been certified by the United States Secretary of the Treasury as required by OCGA§ 44-14-572. Because the State of Georgia cannot impose its own additional requirements on the filing of federal tax liens, we affirm the order of the trial court dismissing the petition. OCGA § 44-14-572 provides that notices of federal tax liens are entitled to be filed upon “[certification by the secretary of the treasury of the United States or his delegate.” “The eligibility for filing of a federal tax lien, however, is controlled by federal law and *306the states are not permitted to add to the federal requirements.”1 Accordingly, OCGA§ 44-14-572 provides nobasis for the relief sought by Whitfield in this case, and the trial court was correct to dismiss his petition. Decided November 20, 2006. James Whitfield, pro se. Overtis H....