Effect of bona fide purchase on unrecorded state tax lien.

- There is no statutory protection afforded the state's unrecorded liens for withholding taxes and sales and use taxes when the bona fide purchaser takes the property in a sale not under legal process. In re Fulton Air Serv., 254 Ga. 649, 333 S.E.2d 581 (1985).

Purchaser at sheriff's sale may not avoid the state's unrecorded tax liens. In re Fulton Air Serv., 254 Ga. 649, 333 S.E.2d 581 (1985).

Ownership of property at time of tax sale is immaterial since the lien for state and county taxes attaches to property subject to taxation from the time fixed by law for valuation of such property. Furthermore, taxes due the state are not only against the owner but against the property also, regardless of judgments, mortgages, sales, transfers, or incumbrances of any kind. City of Leesburg v. Forrester, 59 Ga. App. 503, 1 S.E.2d 584 (1939).

Lien for municipal taxes not divested.

- By analogy to the rule of this statute, sale under common-law execution does not divest the lien of a municipality for taxes. LaGrange Grocery Co. v. City of LaGrange, 31 Ga. App. 97, 119 S.E. 536 (1923).

Lien for county taxes not divested.

- Sale of property under execution issued from a court of competent jurisdiction does not divest the liens of the state or county for taxes. Phoenix Mut. Life Ins. Co. v. Appling County, 164 Ga. 861, 139 S.E. 674 (1927).

Payment of taxes on property sold at receiver's sale.

- Although a sale of property under legal process will not divest the state of the state's lien for taxes nor a municipality of the municipality's lien for taxes, it is the duty of a court of equity to direct the court's receiver to pay the taxes accruing on the property of an insolvent corporation while in the hands of the receiver, upon a timely application for that purpose made by the purchaser of such property at the receiver's sale. Empire Cotton Oil Co. v. Park, 147 Ga. 618, 95 S.E. 216 (1918).

When perishable property or property too expensive to keep was sold pursuant to former Civil Code 1910, §§ 6068 and 6069 (see now O.C.G.A. §§ 9-13-163 and9-13-164), the short order sale divested liens on the property and they attach to proceeds of such sale. This rule will not affect property covered by a tax lien of the state since, under former Civil Code 1910, § 1140 (see now O.C.G.A. § 48-5-28), such property was always subject to such lien and since a sale of such property under legal process did not divest the state of the state's tax liens. State Revenue Comm'n v. Rich, 49 Ga. App. 271, 175 S.E. 394 (1934).

Lien on property sold by estate administrator transferred to proceeds of sale.

- When taxes have accrued upon lands belonging to the estate of an intestate while in the hands of the intestate's administrator to be administered, and by proper order of the probate court one sells the lands, the tax lien thereon is divested and transferred to the fund realized from the sale. This fund should be distributed according to the priorities established by law. Herrington v. Tolbert, 110 Ga. 528, 35 S.E. 687 (1900).

Cited in State Revenue Comm'r v. Fleming, 172 Ga. App. 887, 324 S.E.2d 821 (1984).

Am. Jur. 2d.

- 72 Am. Jur. 2d, State and Local Taxation, § 788.

C.J.S.

- 85 C.J.S., Taxation, § 968 et seq.