O.C.G.A. § 48-4-4 (2019)
Purchase by one obligated to pay
One who is obligated to pay a tax on property cannot strengthen his title by purchasing the property at a tax sale. Each such purchase shall be treated as payment for the tax due.
History
Civil Code 1895, § 904; Civil Code 1910, § 1164; Code 1933, § 92-8105; Code 1933, § 91A-404, enacted by Ga. L. 1978, p. 309, § 2.
History of Section. This Code section is derived from the decision in Burns v. Lewis, 86 Ga. 591, 13 S.E. 123 (1891).
Annotations
JUDICIAL DECISIONS Effect of purchase or redemption by person liable for taxes. - One who is bound to pay the tax on property cannot strengthen one’s title by purchasing at a
tax sale; such purchase shall be treated as payment of the tax due. The same rule applies when, after a sale for taxes, the property is redeemed by the person liable
therefor. Holliday v. Guill, 196 Ga. 723, 27 S.E.2d 398, 1943 Ga. LEXIS 412 (1943). Purchase by heir at law deemed purchase by one obligated for tax. - As between the plaintiff in execution and the administrator, it is the duty of the administrator to pay the taxes during the course of administration; but the title to the realty having vested in the heirs at law subject only to administration for the payment of debts and distribution, such duty as to payment of taxes extends, at least morally or equitably, to the heirs at law, since the administrator is a mere trustee holding the land for their benefit. Therefore, the claimant, as an heir at law, cannot strengthen the claimant’s title against the plaintiff in execution by purchasing the property at a tax sale; nor can the claimant do so indirectly by purchasing from another who had purchased at such a sale. This is true even though the claimant purchases from the other person after the period of redemption has expired. Veal v. Veal, 192 Ga. 503, 15 S.E.2d 725, 1941 Ga. LEXIS 516 (1941). Statute inapplicable when taxpayer purchases from sale purchaser or transferee. - Statute
inapplicable when the purchaser at the tax sale conveys the property to another, although the latter buys the property for the use of the taxpayer, to whom the purchaser agrees to convey it upon the payment to the purchaser by the taxpayer of the amount which the purchaser is out upon the purchase, when such amount has not been paid. Miller v. Jennings, 168 Ga. 101, 147 S.E. 32, 1929 Ga. LEXIS 78 (1929). Effect of conspiracy intended to defeat outstanding security interest. - When one other than the owner of realty sold for taxes holds an option to acquire from the purchaser at a tax sale the tax title thereto for the benefit of the owner, as per a conspiracy to defeat an outstanding security deed, after the legal period for redemption from such tax sale has expired, the holder of the outstanding security deed to such realty, who by grace of the holder of the tax title is accorded the privilege of redeeming the realty from the tax sale, is entitled to relief in a court of equity. Horton v. Johnson, 192 Ga. 338, 15 S.E.2d 605, 1941 Ga. LEXIS 488 (1941).
RESEARCH REFERENCES Am. Jur. 2d. 72 Am. Jur. 2d, State and Local Taxation, § 842. C.J.S. 33 C.J.S., Executions, §§ 346, 347. 85 C.J.S., Taxation, § 1293.
ALR. Right of delinquent taxpayer or other person having an original interest in the property to purchase at, or acquire and hold, as against taxing unit, title derived from or through, tax sale, 136 A.L.R. 1145.