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O.C.G.A. § 44-14-572 — When notices and certificates affecting tax liens entitled to be filed; certification by secretary of treasury | Georgia Code
O.C.G.A. § 44-14-572 (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

44-14-572. When notices and certificates affecting tax liens entitled to be filed; certification by secretary of treasury.

Certification by the secretary of the treasury of the United States or his delegate of notices of liens, certificates, or other notices affecting tax liens entitles them to be filed; and no other attestation, certification, or acknowledgment is necessary.

(Code 1933, § 67-2602, enacted by Ga. L. 1967, p. 549, § 1; Ga. L. 1968, p. 561, § 1; Ga. L. 1982, p. 3, § 44.)

JUDICIAL DECISIONS

No standing to sue under O.C.G.A.

§ 9-6-24 to enforce a public duty. - Appellant's petition for a writ of mandamus did not meet the necessary prerequisites for appellant to exercise standing under O.C.G.A. § 9-6-24 where the petition did not seek to procure the enforcement of a public duty, rather it sought to compel an action to correct what appellant believed to be the wrongful filing of uncertified tax liens under O.C.G.A. § 44-14-572. Brissey v. Ellison, 272 Ga. 38, 526 S.E.2d 851 (2000).

Certification requirement in O.C.G.A. § 44-14-572 is invalid, as the Georgia General Assembly cannot dictate the requirements of federal tax lien notices. Johnson v. IRS, F. Supp. 2d (S.D. Ga. Sept. 30, 2005).

RESEARCH REFERENCES

Am. Jur. 2d.

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

C.J.S.

- 47B C.J.S., Internal Revenue, § 1128 et seq.

U.L.A.

- Uniform Federal Tax Lien Registration Act (U.L.A.) § 2.

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This Georgia Code resource is curated by Graham W. Syfert, a personal injury and workers' compensation attorney admitted in Georgia (State Bar of Georgia No. 881027, since 2006) and Florida. For legal consultation, call 904-383-7448.