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2018 Georgia Code 48-4-41 | Car Wreck Lawyer

TITLE 48 REVENUE AND TAXATION

Section 4. Tax Sales, 48-4-1 through 48-4-112.

ARTICLE 3 REDEMPTION OF PROPERTY SOLD FOR TAXES

48-4-41. Redemption by creditor without lien.

If the property is redeemed by a creditor of the defendant in fi. fa. who has no lien, the creditor shall have a claim against the property for the amount advanced by him in order to redeem the property if:

  1. There is any sale of the property after the redemption under a judgment in favor of the creditor; and
  2. The quitclaim deed is recorded as required by law.

(Ga. L. 1898, p. 85, § 4; Civil Code 1910, § 1171; Code 1933, § 92-8303; Code 1933, § 91A-432, enacted by Ga. L. 1978, p. 309, § 2.)

JUDICIAL DECISIONS

Construction with other law.

- O.C.G.A. § 48-4-41 provides that if property that has been sold at a tax sale is redeemed by a creditor of the defendant in fi. fa. who has no lien, the creditor has a claim against the property for the amounts advanced to redeem the property if there is any sale of the property after the redemption under a judgment in favor of the creditor. O.C.G.A. § 48-4-41 does not address, however, the priority of this claim and whether it constitutes a separate lien, which are matters addressed by O.C.G.A. § 48-4-43. United Capital Fin. of Atlanta, LLC v. Am. Inv. Assocs., 302 Ga. App. 400, 691 S.E.2d 272 (2010), overruled on other grounds, DLT List, Inc. v. M7ven Supportive Hous. & Dev. Group, 335 Ga. App. 318, 779 S.E.2d 436 (2015).

Interest acquired following redemption date.

- Oral agreement to buy a homeowner's association's lien and indebtedness against real property was required to be in writing and signed by the party to be charged, pursuant to O.C.G.A. § 13-5-30(4); because the buyer did not acquire an interest in the property until after the date of redemption, contrary to O.C.G.A. §§ 48-4-40 and48-4-41, the redemption was void. DRST Holdings, Ltd. v. Brown, 290 Ga. 317, 720 S.E.2d 626 (2012).

Failure to show property interest.

- Trial court erred by granting summary judgment to appellee because the homeowners' association's assignment of a lien for unpaid association dues the association relied upon to show the association possessed a property interest that authorized the association's redemption of the property indicated a different name than the property owners and the appellee had already obtained the excess tax sale funds based on the association's asserted lien resulting from the redemption. Postell v. Trinitec Portfolio Svcs., LLC, 341 Ga. App. 283, 799 S.E.2d 597 (2017).

RESEARCH REFERENCES

Am. Jur. 2d.

- 30 Am. Jur. 2d, Executions, § 499.

C.J.S.

- 85 C.J.S., Taxation, § 1359.

ALR.

- Rights or interests covered by quitclaim deed, 44 A.L.R. 1266; 162 A.L.R. 556.

Right of mortgagor or purchaser of equity of redemption to defeat lien of mortgage by acquisition of title at sale subsequent to mortgage for nonpayment of taxes, or of assessment for local improvement, 134 A.L.R. 289.

Cases Citing Georgia Code 48-4-41 From Courtlistener.com

Total Results: 2

La Chona, LLC v. Aberra

Court: Supreme Court of Georgia | Date Filed: 2017-03-06

Citation: 300 Ga. 670, 797 S.E.2d 895, 2017 WL 875095, 2017 Ga. LEXIS 165

Snippet: such property may redeem” the property); OCGA § 48-4-41 (providing that a “creditor of the defendant in

DRST Holdings, Ltd. v. Brown

Court: Supreme Court of Georgia | Date Filed: 2012-01-09

Citation: 290 Ga. 317, 720 S.E.2d 626, 2012 Fulton County D. Rep. 73, 2012 Ga. LEXIS 11

Snippet: the attempted redemption as required by OCGA § 48-4-41. Therefore, according to the trial court, the redemption