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O.C.G.A. § 44-14-571 — Filing of federal tax liens on realty and personalty | Georgia Code
O.C.G.A. § 44-14-571 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

TITLE 44 PROPERTY

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

ARTICLE 8 LIENS

44-14-571. Filing of federal tax liens on realty and personalty.

  1. Notices of liens upon real property for taxes payable to the United States and certificates and all notices affecting such liens, including certificates of redemption, shall be filed in the office of the clerk of the superior court of the county in which the real property subject to a federal tax lien is located.
  2. Notices of liens upon personal property, whether tangible or intangible, for taxes payable to the United States and certificates and all notices affecting such liens, including certificates of redemption, shall be filed as follows:
    1. If the person against whose interest the tax lien applies is a corporation or partnership whose principal executive office is in this state, as these entities are defined in the internal revenue laws of the United States, in the office of the clerk of the superior court of the county in which the principal executive office is located; and
    2. In all other cases, in the office of the clerk of the superior court of the county where the taxpayer resides at the time of the filing of the notice of lien.

(Ga. L. 1924, p. 124, § 1; Code 1933, § 67-2601; Ga. L. 1967, p. 549, § 1; Ga. L. 1968, p. 561, § 1.)

Cross references.

- Liens for state, county, or municipal taxes generally, § 48-2-56.

JUDICIAL DECISIONS

Cited in Little River Farms, Inc. v. United States, 328 F. Supp. 476 (N.D. Ga. 1971); Brown v. United States, 512 F. Supp. 24 (N.D. Ga. 1980); United States v. Specialty Contracting & Supply, Inc., 140 Bankr. 922 (Bankr. N.D. Ga. 1992).

RESEARCH REFERENCES

Am. Jur. 2d.

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

C.J.S.

- 47 C.J.S., Internal Revenue, §§ 759, 760, 761.

U.L.A.

- Uniform Federal Tax Lien Registration Act (U.L.A.) § 1.

ALR.

- Sufficiency of designation of taxpayer in recorded notice of federal tax lien, 3 A.L.R.3d 633.

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