O.C.G.A.
O.C.G.A.

O.C.G.A. § 22-2-140 (2019)

Notification of court by tax collector or tax commissioner of taxes due on property or interest; actions by court to discharge lien

✓ O.C.G.A. (archive.org 2024 item): print volumes of 2004-2024, per-volume vintage; older volumes partly replaced by 2019 Release 73 text; no 2025 or 2026 Acts
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
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It shall be the duty of any tax collector or tax commissioner notified as required in Code Section 22-2-134 to make known to the court in writing the taxes due on the property or interest; and the court shall give such direction as will satisfy the tax liability and discharge the lien thereon.

History

Ga. L. 1914, p. 92, § 8; Code 1933, § 36-1114.

Annotations

JUDICIAL DECISIONS Cited in United States v. A Certain Tract or Parcel of Land, 47 F. Supp. 30 (S.D. Ga. 1942); State Hwy. Dep’t v.

Hendrix, 215 Ga. 821, 113 S.E.2d 761 (1960).

RESEARCH REFERENCES ALR. - Rights in respect of real-estate taxes where property is taken in eminent domain, 45 A.L.R.2d 522.

Notes of Decisions
Cited in 1 case, 2003–2003 · leading case: Vesta Holdings I, LLC v. Tax Comm'r, 578 S.E.2d 293 (Ga. Ct. App. 2003).
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Vesta Holdings I, LLC v. Tax Comm'r, 578 S.E.2d 293 (Ga. Ct. App. 2003). · cites it 2× “Under OCGA § 22-2-140, the court was authorized to disburse these funds to satisfy existing tax liens.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.