O.C.G.A. § 44-14-551 (2019)
Judgment on replevy bonds
In all foreclosure of liens on personalty in which the property levied on is replevied and in which verdicts are found for the plaintiffs, the plaintiffs shall be granted judgments against the defendants and their securities in the same manner and with the same effect as in cases of appeal.
History
Ga. L. 1880-81, p. 110, § 1; Code 1882,
§ 1991; Civil Code 1895, § 2817; Civil Code 1910, § 3367; Code 1933, § 67-2402.
Annotations
JUDICIAL DECISIONS Where no counteraffidavit is filed and a replevy bond is given, the effect is the same as if a verdict were found for the plaintiff, and judgment may be entered against the defendant. Peppers v. Coil, 113 Ga. 234, 38 S.E. 823, 1901 Ga.
LEXIS 214 (1901); Giddens v. Gaskins, 7 Ga. App. 221, 66 S.E. 560, 1909 Ga. App. LEXIS 601 (1909); Tipton v. Conrad & Lee, 21 Ga. App. 593, 94 S.E. 815, 1918 Ga. App. LEXIS 418 (1918).
PART 13 REGISTRATION OF LIENS FOR FEDERAL TAXES Law reviews. For article, “Real Property and the Fed-
eral Tax Lien Act of 1966,” see 3 Ga. St. B.J. 459 (1967).
RESEARCH REFERENCES ALR. Constitutionality of statute impairing or postponing lien for taxes, 136 A.L.R. 328. Interest and penalties on federal tax covered in part by prebankruptcy liens as allowable or as surviving discharge in bankruptcy, 77 A.L.R.2d 1125.
Validity, construction, and effect of statutory provision for tax lien on property not belonging to taxpayer but used in his business, 84 A.L.R.2d 1090. Waiver of restrictions on assessment and collection of deficiency in federal tax, 115 A.L.R. Fed. 257.