O.C.G.A.

O.C.G.A. § 48-2-83 (2019)

Process to test legality of forfeited property

✓ O.C.G.A. (archive.org 2024 item): print volumes of 2004-2024, per-volume vintage; older volumes partly replaced by 2019 Release 73 text; no 2025 or 2026 Acts
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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The owner of any property subject to forfeiture under this title may test the legality of the forfeiture by filing in the superior court of the county in which the property was seized within ten days after the seizure an affidavit of illegality against the commissioner in the manner and form prescribed by law for testing the legality of tax fi. fas.

History

Ga. L. 1956, p. 786, § 9; Code 1933,

§ 91A-258, enacted by Ga. L. 1978, p. 309, § 2.

Annotations

RESEARCH REFERENCES C.J.S. 79 C.J.S., Searches and Seizures, §§ 250 et seq., 276 et seq. 84 C.J.S.,

Taxation, §§ 751 et seq., 794 et seq. 85 C.J.S., Taxation, § 1687 et seq.