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2018 Georgia Code 44-9-7 | Car Wreck Lawyer

TITLE 44 PROPERTY

Section 9. Easements, 44-9-1 through 44-9-92.

ARTICLE 1 IN GENERAL

44-9-7. Effect of sale of property for taxes or assessments on easements or rights of way.

No sale of real property under a fi. fa. for taxes or under a fi. fa. for any assessment for improvements shall extinguish or affect any easement or right of way in, over, under, or across said real property, which easement or right of way was created by an operation of law or by an express grant; provided, however, that an easement or right of way created by an express grant must be recorded prior to the recording of the fi. fa. for taxes or assessment for improvements under which the real property subject to the easement or right of way was sold.

(Ga. L. 1969, p. 39, § 1.)

JUDICIAL DECISIONS

Cited in Smith v. Gwinnett County, 248 Ga. 882, 286 S.E.2d 739 (1982).

RESEARCH REFERENCES

Am. Jur. 2d.

- 20 Am. Jur. 2d, Covenants, Conditions, and Restrictions, § 243. 25 Am. Jur. 2d, Easements and Licenses, §§ 121, 122. 72 Am. Jur. 2d, State and Local Taxation, §§ 872, 873.

C.J.S.

- 84 C.J.S., Taxation, §§ 111, 494 et seq., 510 et seq. 85 C.J.S., Taxation, §§ 1186, 1370 et seq.

ALR.

- Implied easement, upon division of tract, in respect of railroad spur or branch or siding, 138 A.L.R. 779.

Extinguishment of easement by implication or prescription, by sale of servient estate to purchase without notice, 174 A.L.R. 1241.

Conveyance of land as bounded by road, street, or other way as giving grantee rights in or to such way, 46 A.L.R.2d 461.

Relative rights, as between municipality and abutting landowners, to minerals, oil, and gas underlying streets, alleys, or parks, 62 A.L.R.2d 1311.

Right to maintain gate or fence across right of way, 52 A.L.R.3d 9.

What constitutes unity of title or ownership sufficient for creation of an easement by implication or way of necessity, 94 A.L.R.3d 502.

Cases Citing O.C.G.A. § 44-9-7

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Land USA, LLC v. Georgia Power Co., 297 Ga. 237 (Ga. 2015).

Cited 27 times | Published | Supreme Court of Georgia | Jun 1, 2015 | 773 S.E.2d 236

...foreclosed and fee simple title to the Property vested in Investga. See National Tax Funding, LP, supra, 277 Ga. at 43. As a result, the easement Georgia Power obtained from Fuller following the tax sale was extinguished. See OCGA § 44- 9-7.6 While OCGA § 44-9-7 does not directly address the viability of an easement granted by the defendant in fi....
...It is an elementary rule of statutory construction that statutes relating to the same subject matter are “in pari materia” and must be construed together and harmonized whenever possible. See Snyder v. State, 283 Ga. 211, 214 (657 SE2d 834) (2008); Iglesia Del Dios Vivo 6 OCGA § 44-9-7 provides: No sale of real property under a fi.fa....
...for taxes or assessment for improvements under which the real property subject to the easement or right of way was sold. 7 Columna Y Apoyo De La Verdad La Luz Del Mundo, Inc. v. Downing, 321 Ga. App. 778 (742 SE2d 742) (2013). Here, OCGA § 44-9-7, addresses the effect of tax sales of real property on easements and must be construed in relation to other statutes which similarly address the effect of tax sales on property rights.7 See Bennett, supra, 123 Ga....
...h the rights accorded an owner or interest holder in real property to redeem the property following a tax sale,8 as well as those providing a means by which the tax sale purchaser can foreclose this right of redemption. 9 Construing OCGA § 44-9-7 in relation to these statutes, we conclude that 7 Statutes governing tax sales are primarily found in Chapter 4 of Title 48 of the Official Code of Georgia Annotated, the provisions of which are divided into Articles 1 through 5....
...8-4-40.” National Tax Funding, LLC., supra at 43. 8 by explicitly providing that easements recorded prior to the recording of a tax fi. fa. are not extinguished by a tax sale of the property, OCGA § 44-9-7 implicitly provides that any easement not so recorded is extinguished if the property is not redeemed.10 Once the right to redemption has been terminated, the tax sale purchaser obtains absolute and unconditional title to the land....

Land USA, LLC v. Georgia Power Co. (Ga. 2015).

Published | Supreme Court of Georgia | Jun 1, 2015 | 773 S.E.2d 236

... foreclosed and fee simple title to the Property vested in Investga. See National Tax Funding, LP, supra, 277 Ga. at 43. As a result, the easement Georgia Power obtained from Fuller following the tax sale was extinguished. See OCGA § 44- 9-7.6 While OCGA § 44-9-7 does not directly address the viability of an easement granted by the defendant in fi....
...and must be construed together and harmonized whenever possible. See Snyder v. State, 283 Ga. 211, 214 (657 SE2d 834) (2008); Iglesia Del Dios Vivo Columna Y Apoyo De La Verdad La Luz Del Mundo, Inc. v. Downing, 321 Ga. App. 778 (742 SE2d 742) (2013). Here, OCGA § 44-9-7 addresses the effect of tax sales of real property on easements and must be construed in relation to 6 OCGA § 44-9-7 provides: No sale of real property under a fi....
...h the rights accorded an owner or interest holder in real property to redeem the property following a tax sale,8 as well as those providing a means by which the tax sale purchaser can foreclose this right of redemption. 9 Construing OCGA § 44-9-7 in relation to these statutes, we conclude that by explicitly providing that easements recorded prior to the recording of a tax fi. fa. are not extinguished by a tax sale of the property, OCGA § 44-9-7 implicitly provides that any easement not so recorded is extinguished if the 7 Statutes governing tax sales are primarily found in Chapter 4 of Title 48 of the Official Code of Georgia Annotated, the provisions of which are divided into Articles 1 through 5....