O.C.G.A.

O.C.G.A. § 44-14-572 (2019)

When notices and certificates affecting tax liens entitled to be filed; certification by secretary of treasury

✓ 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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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.

History

Code 1933, § 67-2602, enacted by Ga. L.

1967, p. 549, § 1; Ga. L. 1968, p. 561, § 1; Ga. L. 1982, p. 3, § 44.

Annotations

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 uncer-

tified tax liens under O.C.G.A. § 44-14572. Brissey v. Ellison, 272 Ga. 38, 526 S.E.2d 851, 2000 Ga. LEXIS 77 (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, No. 2:04-CV-173, 2005 U.S. Dist. LEXIS 24935 (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.

Notes of Decisions

Cited in 2 cases, 2000–2006 · leading case: Brissey v. Ellison, 526 S.E.2d 851 (Ga. 2000).

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Brissey v. Ellison, 526 S.E.2d 851 (Ga. 2000). · cites it 16× “[1] The petition for mandamus was based on appellant's assertion that the notices' recordation violated OCGA § 44-14-572 because the notices were "uncertified.”

Whitfield v. Hicks, 637 S.E.2d 687 (Ga. 2006). · cites it 6× “Whitfield claims that the tax lien notice should be canceled because it has not been certified by the United States Secretary of the Treasury as required by OCGA§ 44-14-572. Because the State of Georgia cannot impose its own additional requirements on the filing of federal tax…”

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.