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2018 Georgia Code 48-3-20 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-3-20 Case Law from Google Scholar Amendments to OCGA 48-3-20

TITLE 48 REVENUE AND TAXATION

Section 3. Tax Executions, 48-3-1 through 48-3-44.

ARTICLE 1 GENERAL PROVISIONS

48-3-20. Interest on transferred executions.

All tax executions, when recorded as prescribed by law and which have been transferred to third persons, shall bear interest at the rate specified in Code Section 48-2-40 from the date of transfer.

(Ga. L. 1887, p. 21, § 1; Civil Code 1895, § 889; Civil Code 1910, § 1146; Code 1933, § 92-7603; Code 1933, § 91A-325, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 10, § 8.)

JUDICIAL DECISIONS

Former Civil Code 1910, § 1146 (see now O.C.G.A. § 48-3-20) must be construed with former Civil Code 1910, § 1144 (see now O.C.G.A. § 48-3-8). Palmer v. Phinizy, 151 Ga. 589, 107 S.E. 852 (1921).

Failure to award interest.

- When a trial court found a tax commissioner improperly refused to pay a tax execution holder's executions, but did not find that the commissioner had good cause for the refusal and did not award the holder 20 percent interest, pursuant to O.C.G.A. § 15-13-3(a), the matter had to be remanded for a determination of the good cause issue and to consider the holder's entitlement to one percent interest per month, pursuant to O.C.G.A. §§ 48-3-20 and48-2-40. Scott v. Vesta Holdings I, LLC, 275 Ga. App. 196, 620 S.E.2d 447 (2005).

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