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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 O.C.G.A. § 48-4-41

Total Results: 2  |  Sort by: Relevance  |  Newest First

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DRST Holdings, Ltd. v. Brown, 290 Ga. 317 (Ga. 2012).

Cited 6 times | Published | Supreme Court of Georgia | Jan 9, 2012 | 720 S.E.2d 626, 2012 Fulton County D. Rep. 73

...the real property from the tax sale because it did not establish that it either held an interest in the property as required by OCGA § 48-4-40 or was a creditor of the defendant in fi. fa. at the time of the attempted redemption as required by OCGA § 48-4-41....
...e. In Georgia, only certain persons are authorized to redeem property from a tax sale. OCGA § 48-4-40 authorizes redemption by “the defendant in fi. fa. or any person having any right, title, or interest in or lien upon such property. ...” OCGA § 48-4-41 authorizes redemption by “a creditor of the defendant in fi....
...28, 2005, the time of the alleged redemption, it cannot establish that it held an interest in the real property or that it was a creditor of the defendant in fi. fa. so as to satisfy the requirements for redemption pursuant to OCGA §§ 48-4-40 and 48-4-41....
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La Chona, LLC v. Aberra, 300 Ga. 670 (Ga. 2017).

Cited 2 times | Published | Supreme Court of Georgia | Mar 6, 2017 | 797 S.E.2d 895

...See Land USA, LLC v. Ga. Power Co., 297 Ga. 237, 239 (773 SE2d 236) (2015); OCGA § 48-4-40 (providing that “the defendant in fi. fa. or any person having any right, title, or interest in or lien upon such property may redeem” the property); OCGA § 48-4-41 (providing that a “creditor of the defendant in fi....
...317 (720 SE2d 626) (2012), La Chona contends that a redemption of property sold at a tax sale by a person who does not have an interest in the property or who is not a creditor of the defendant in fi. fa. does not *677satisfy the requirements of OCGA §§ 48-4-40 and 48-4-41 and is void ab initio....
...n the property after the redemption, even years later as in that case. See OCGA § 48-4-40 (providing that “the defendant in fi. fa. or any person having any right, title, or interest in or lien upon such property may redeem” the property); OCGA § 48-4-41 (providing that a “creditor of the defendant in fi....