O.C.G.A.

O.C.G.A. § 44-14-571 (2019)

Filing of federal tax liens on realty and personalty

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)

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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(a) 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.

(b) 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.

History

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

Annotations

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

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.

Notes of Decisions

Cited in 2 cases, 1992–2010 · leading case: United States v. Specialty Contracting & Supply, Inc. (In Re Specialty Contracting & Supply, Inc.), 140 B.R. 922 (Bankr. N.D. Ga. 1992).

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United States v. Specialty Contracting & Supply, Inc. (In Re Specialty Contracting & Supply, Inc.), 140 B.R. 922 (Bankr. N.D. Ga. 1992). · cites it 2× “O.C.G.A. § 44-14-571(b). Once the Notices of Federal Tax Liens were properly filed in the Coweta County Clerk’s office, Plaintiff argues that its interest becomes perfected and takes priority against all subsequently perfected security interests.”

Green Pastures Christian Ministries, Inc. v. United States Ex Rel. Internal Revenue Serv. (In Re Green Pastures Christian Ministries, Inc.), 437 B.R. 465 (Bankr. N.D. Ga. 2010). “, § 44-14-571. 26 U.S.C. § 6323 (f)(4) provides: (4) Indexing required with respect to certain real property.”

— 44-14-571(b) — 1 case

United States v. Specialty Contracting & Supply, Inc. (In Re Specialty Contracting & Supply, Inc.), 140 B.R. 922 (Bankr. N.D. Ga. 1992). “O.C.G.A. § 44-14-571(b). Once the Notices of Federal Tax Liens were properly filed in the Coweta County Clerk’s office, Plaintiff argues that its interest becomes perfected and takes priority against all subsequently perfected security interests.”

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