O.C.G.A.

O.C.G.A. § 48-3-1 (2019)

[Reserved] Execution for collection of money due the state; affidavit of illegality

✓ 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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History

Ga. L. 1889, p. 29, § 7; Civil Code 1895, § 789; Civil Code 1910, § 1041; Ga. L. 1916, p. 34, § 1; Ga. L. 1927, p. 136, § 1; Ga. L. 1931, p. 7, § 80; Ga. L. 1931, Ex. Sess., p. 24, § 39; Code 1933, §§ 92-2706, 92-3306, 92-7301; Ga. L. 1937, p. 109, § 19; Ga. L. 1951, p. 360, § 19; Ga. L. 1952, p. 334, § 2; Code 1933, § 91A-301, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1983, p. 1834, § 5; Ga. L. 1997, p. 734, § 3; Ga. L. 2012, p. 318, § 6/HB 100; repealed by Ga. L. 2017, p. 723, § 4/HB 337, effective January 1, 2018.

Annotations

Editor’s notes. Ga. L. 2017, p. 723, § 4/HB 337 repealed and reserved this Code section, effective January 1, 2018. Law reviews. For article discussing and comparing the principal means by which the Georgia taxpayer may obtain judicial review of his state tax liability with emphasis on income and sales taxes, see 27 Mercer L. Rev. 309 (1975).

Notes of Decisions

Cited in 5 cases, 1986–2013 · leading case: Francis v. Scorpion Grp., LLC (In re Francis), 489 B.R. 262 (Bankr. N.D. Ga. 2013).

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Francis v. Scorpion Grp., LLC (In re Francis), 489 B.R. 262 (Bankr. N.D. Ga. 2013). · cites it 2× “O.C.G.A. § 48-3-1 et seq. 2 The statute provides that: Whenever any real property is sold under or by virtue of an execution \fi fa ] issued for the collection of state, county, municipal, or school taxes or for special assessments, the defendant in fi.”

Alexander v. Dep't of Revenue, 728 S.E.2d 320 (Ga. Ct. App. 2012). · cites it 2× “To dispute such an assessment of taxes, a taxpayer may pay the tax and file a claim for a refund, OCGA § 48-2-35, file an appeal of the assessment with the superior court, OCGA § 48-2-59, await the issuance of a writ of execution and then dispute the tax with an affidavit of…”

Collins v. Lesters, Inc., 484 S.E.2d 62 (Ga. Ct. App. 1997). · cites it 2× “and its president filed an affidavit of illegality pursuant to OCGA § 48-3-1. On summary judgment, the trial court addressed the priority of interests, found that Lesters, Inc.”

Waldron v. Collins, 788 F.2d 736 (11th Cir. 1986). “§ 48-2-35; (3) file an affidavit of illegality to the levy of execution and have the case heard in superior court pursuant to O.C.G.A. § 48-3-1; and (4) appeal under Georgia’s Administrative Procedure Act, O.”

Herald Alexander v. Dep't of Revenue (Ga. Ct. App. 2012). · cites it 2× “1 The dispute 1 To dispute such an assessment of taxes, a taxpayer may pay the tax and file a claim for a refund, OCGA § 48-2-35, file an appeal of the assessment with the superior court, OCGA § 48-2-59, await the issuance of a writ of execution and then dispute the tax with an…”

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.