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O.C.G.A. § 48-3-4 — Selection of property to be levied | Georgia Code
O.C.G.A. § 48-3-4 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

TITLE 48 REVENUE AND TAXATION

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

ARTICLE 1 GENERAL PROVISIONS

48-3-4. Selection of property to be levied.

A defendant against whom an execution has been issued by a tax collector or tax commissioner may select the property upon which the fi. fa. shall be levied. It shall be within the discretion and power of the tax collector or tax commissioner, however, to have the proper officer levy the execution on any other property the tax collector or tax commissioner may select whenever he deems it necessary to secure the prompt collection of the tax fi. fa.

(Ga. L. 1876, p. 128, § 1; Code 1882, § 891; Civil Code 1895, § 898; Civil Code 1910, § 1158; Code 1933, § 92-7404; Code 1933, § 91A-308, enacted by Ga. L. 1978, p. 309, § 2.)

JUDICIAL DECISIONS

Selection of property constitutes waiver of defects in execution and levy.

- When a defendant in fieri facias for taxes selects to the levying officer the property to be levied on, this will constitute a waiver of defects in the return, and the levy. Byars v. Curry, 75 Ga. 515 (1885); National Bank v. Danforth, 80 Ga. 55, 7 S.E. 546 (1887); Lumpkin v. Cureton, 119 Ga. 64, 45 S.E. 729 (1903).

Former Civil Code 1910, § 6028 (see now O.C.G.A. § 9-13-50) did not apply to cases when tax executions were levied upon the property of the defendant in fieri facias. Former Civil Code 1910, § 1158 (see now O.C.G.A. § 48-3-4) applied in such cases. Davis v. Moore, 154 Ga. 152, 113 S.E. 174 (1922).

RESEARCH REFERENCES

Am. Jur. 2d.

- 30 Am. Jur. 2d, Executions, § 98.

C.J.S.

- 33 C.J.S., Executions, § 139 et seq.

ALR.

- Enforcement against tax-exempt property of tax on nonexempt property or on owner of tax-exempt property, 159 A.L.R. 461.

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This Georgia Code resource is curated by this site's author, a personal injury and workers' compensation attorney admitted in Georgia (State Bar of Georgia No. 881027, since 2006) and Florida. For legal consultation, call 904-383-7448.