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2018 Georgia Code 48-4-42 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-4-42 Case Law from Google Scholar Amendments to OCGA 48-4-42

TITLE 48 REVENUE AND TAXATION

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

ARTICLE 3 REDEMPTION OF PROPERTY SOLD FOR TAXES

48-4-42. Amount payable for redemption; additional costs.

  1. The amount required to be paid for redemption of property from any sale for taxes as provided in this chapter shall with respect to any sale made after July 1, 2002, be the amount paid for the property at the tax sale, as shown by the recitals in the tax deed, plus:
    1. Any taxes paid on the property by the purchaser after the sale for taxes;
    2. Any special assessments on the property; and
    3. A premium of 20 percent of the amount for the first year or fraction of a year which has elapsed between the date of the sale and the date on which the redemption payment is made and 10 percent for each year or fraction of a year thereafter.
  2. If redemption is not made until more than 30 days after the notice provided for in Code Section 48-4-45 has been given, there shall be added to the sums set forth in subsection (a) of this Code section the sheriff's cost in connection with serving the notice and the cost of publication of the notice, if any.
  3. With respect to any sale made after July 1, 2016, there shall be added to the sums set forth in subsections (a) and (b) of this Code section any sums:
    1. Paid from the date of the tax sale to the date of redemption to a property owners' association, as defined in Code Section 44-3-221, in accordance with Code Section 44-3-232;
    2. Paid to a condominium association, that is an association, as defined in Code Section 44-3-71, in accordance with Code Section 44-3-109; or
    3. Paid to a homeowners' association established by covenants restricting land to certain uses related to planned residential subdivisions.
  4. All of the amounts required to be paid by this Code section shall be paid in lawful money of the United States to the purchaser at the tax sale or to the purchaser's successors.

(Ga. L. 1937, p. 491, § 2; Code 1933, § 91A-436, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1983, p. 822, § 1; Ga. L. 1984, p. 1016, § 1; Ga. L. 1996, p. 1022, § 1; Ga. L. 1997, p. 458, § 1; Ga. L. 2002, p. 1481, § 4; Ga. L. 2016, p. 758, § 2/SB 379; Ga. L. 2016, p. 793, § 2/HB 51.)

The 2016 amendments. The first 2016 amendment, effective July 1, 2016, substituted the present provisions of this Code section for the former provisions, which read: "The amount required to be paid for redemption of property from any sale for taxes as provided in this chapter, or the redemption price, shall with respect to any sale made after July 1, 2002, be the amount paid for the property at the tax sale, as shown by the recitals in the tax deed, plus any taxes paid on the property by the purchaser after the sale for taxes, plus any special assessments on the property, plus a premium of 20 percent of the amount for the first year or fraction of a year which has elapsed between the date of the sale and the date on which the redemption payment is made and 10 percent for each year or fraction of a year thereafter. If redemption is not made until more than 30 days after the notice provided for in Code Section 48-4-45 has been given, there shall be added to the redemption price the sheriff's cost in connection with serving the notice and the cost of publication of the notice, if any. All of the amounts required to be paid by this Code section shall be paid in lawful money of the United States to the purchaser at the tax sale or to the purchaser's successors." The second 2016 amendment, effective July 1, 2016, made identical changes, except "that is an association," was not included in paragraph (c)(2).

Law reviews.

- For article surveying recent legislative and judicial developments in Georgia's real property laws, see 31 Mercer L. Rev. 187 (1979). For annual survey of real property law, see 58 Mercer L. Rev. 367 (2006).

JUDICIAL DECISIONS

Tender requirement does not violate due process.

- Delinquent taxpayers could not maintain a suit to set aside a tax deed because the taxpayers failed to pay or tender the redemption amount required under O.C.G.A. § 48-4-47. O.C.G.A. § 48-4-47 did not violate their due process rights, although the redemption amount of $112,416 dwarfed the original $2,000 in unpaid taxes due to the addition of taxes and penalties under O.C.G.A. § 48-4-42. Saffo v. Foxworthy, Inc., 286 Ga. 284, 687 S.E.2d 463 (2009), cert. denied, 560 U.S. 939, 130 S. Ct. 3360, 176 L. Ed. 2d 1246 (2010).

Retroactive application not unconstitutional.

- Since a tax sale took place in 1995, application of the 1996 amendment that increased the amount of the annual premium from 10 percent to 20 percent was not unconstitutionally retroactive as neither the tax deed holder's rights to the property nor those of a successor in title had fully vested prior to the effective date of the amendment. Mark Turner Props., Inc. v. Evans, 274 Ga. 547, 554 S.E.2d 492 (2001).

One purpose of the 10 percent penalty is to make the purchaser whole for the use of the purchaser's money during the time it is tied up in the property. Southerland v. Bradshaw, 255 Ga. 455, 339 S.E.2d 579 (1986).

Purpose of requirement that payment be made to purchaser or heirs.

- By the terms of this statute, a prerequisite to redemption is that amounts required for redemption must be paid to the purchaser, or the purchaser's heirs, successors, or assigns in lawful money of the United States. The intent and purpose of this payment is to fully compensate the owner for what the owner paid plus a penalty. This purpose is defeated if payment is made to just anyone in the chain for the owner at the time is alone entitled to such payment. Herrington v. Old S. Inv. Co., 222 Ga. 428, 150 S.E.2d 623 (1966).

Computation of time period for which premium is due.

- By establishing the reference points of O.C.G.A. § 48-4-42 as "each year or fraction of a year which has elapsed between the date of the sale and the date on which the redemption payment is made", the General Assembly has demonstrated its intention to compute the time period for which a 10 percent premium is due as a 12-month year running from the date of sale. Southerland v. Bradshaw, 255 Ga. 455, 339 S.E.2d 579 (1986).

Effect of redemption.

- Limited liability company (LLC) was entitled to fee simple title to property conveyed by a warranty deed after the LLC redeemed the property under O.C.G.A. § 48-4-42 as to a 1984 tax deed held by a corporation because title had not ripened in the corporation under O.C.G.A. § 48-4-48 as the corporation had not established adverse possession. BX Corp. v. Hickory Hill 1185, LLC, 285 Ga. 5, 673 S.E.2d 205 (2009).

Failure to pay or tender to proper party as bar to action to redeem.

- When proper tender would have been to the holders under the security deed, failure to pay or tender to the holders the required amount for redemption is a bar to the prosecution of an action to redeem. Herrington v. Old S. Inv. Co., 222 Ga. 428, 150 S.E.2d 623 (1966).

Failure to exercise right of redemption.

- Transferee by tax deeds of tax lien encumbered property, following a tax sale of the property, held fee simple title to the property unencumbered by any competing tax liens after notice and expiration of the redemption period. Nat'l Tax Funding, L.P. v. Harpagon Co., 277 Ga. 41, 586 S.E.2d 235 (2003).

Agreement to redeem.

- In taxpayers' claim against a purchaser's assignee for rescission of a redemption agreement, the facts did not support rescission. The assignee's attorney did not defraud them or conceal any facts, but advised them to hire an attorney, and any failure to advise them of their legal rights was an opinion as to a matter of law and not a material fact. Boyd v. JohnGalt Holdings, LLC, 294 Ga. 640, 755 S.E.2d 675 (2014).

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).

Cited in Southerland v. Bradshaw, 252 Ga. 294, 313 S.E.2d 92 (1984); Leathers v. McClain, 255 Ga. 378, 338 S.E.2d 666 (1986); Davis v. Harpagon Co., LLC, 281 Ga. 250, 637 S.E.2d 1 (2006); Human v. Harpagon Co., LLC, 281 Ga. 372, 637 S.E.2d 684 (2006); Davis v. Harpagon Co., LLC, 283 Ga. 539, 661 S.E.2d 545 (2008).

RESEARCH REFERENCES

Am. Jur. 2d.

- 30 Am. Jur. 2d, Executions, §§ 533, 534. 72 Am. Jur. 2d, State and Local Taxation, § 723.

C.J.S.

- 85 C.J.S., Taxation, § 1434 et seq.

ALR.

- Statutes providing for refund to purchaser at invalid tax sale as applicable where sale antedated the statute, 157 A.L.R. 399.

Cases Citing O.C.G.A. § 48-4-42

Total Results: 19  |  Sort by: Relevance  |  Newest First

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Nat'l Tax Funding v. Harpagon Co., 586 S.E.2d 235 (Ga. 2003).

Cited 70 times | Published | Supreme Court of Georgia | Sep 15, 2003 | 277 Ga. 41, 2003 Fulton County D. Rep. 2712

...[5] OCGA §§ 48-3-3; 48-5-127(a)(6); 48-5-161. [6] OCGA § 48-4-5. If the tax sale proceeds are insufficient to fully pay an outstanding tax lien, the tax lienholder may levy upon and collect from the taxpayer's other property. See OCGA § 48-2-56(a). [7] OCGA § 48-4-42....
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Davis v. Harpagon Co., LLC, 637 S.E.2d 1 (Ga. 2006).

Cited 32 times | Published | Supreme Court of Georgia | Oct 16, 2006 | 281 Ga. 250, 2006 Fulton County D. Rep. 3179

...[2] After waiting the required year following the tax sale, see OCGA § 48-4-45(a), Harpagon notified Davis of the barment of her right to redeem the property through a private process server. Davis, however, failed to redeem the property by paying the statutory redemption amount. OCGA § 48-4-42....
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Boyd v. Johngalt Holdings, LLC, 294 Ga. 640 (Ga. 2014).

Cited 17 times | Published | Supreme Court of Georgia | Mar 3, 2014 | 755 S.E.2d 675, 2014 Fulton County D. Rep. 357

...property as a matter of law. But when an interest in the property was conveyed to Southeast Diversified in September 1999, Southeast Diversified executed the promissory note and security deed that were eventually assigned to JohnGalt. Under OCGA § 48-4-42, the amounts required for redemption must be paid “to the purchaser at the tax sale or to the purchaser’s successors.” “This purpose is defeated if payment is made to just anyone in the chain, for the owner at the time is alone entitled.” Herrington v....
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Mark Turner Props., Inc. v. Evans, 554 S.E.2d 492 (Ga. 2001).

Cited 16 times | Published | Supreme Court of Georgia | Nov 5, 2001 | 274 Ga. 547, 2001 Fulton County D. Rep. 3324

...he sale for taxes, plus any special assessments on the property, plus a premium of 20 percent of the amount for each year or fraction of a year which has elapsed between the date of the sale and the date on which the redemption payment is made. OCGA § 48-4-42....
...2. It is undisputed that, under the statute, the amount payable for redemption includes the $2,200 Ms. Evans paid at the tax sale and $714 in taxes subsequently paid by her. With respect to the premium, Appellant relies on a previous version of OCGA § 48-4-42 which was in effect at the time of the tax sale and, as a result, contends that the premium payable on the $2,200 is only 10%. However, the trial court's application of the 1996 amendment to OCGA § 48-4-42, which increased the amount of the annual premium from 10% to 20%, Ga....
...247, 248(1), 244 S.E.2d 817 (1978). Compare Moultrie v. Wright, supra at 32(1), fn. 3, 464 S.E.2d 194. Furthermore, although Appellant calculated the premium based upon an elapse of three years, it was also required to pay, under the plain language of OCGA § 48-4-42, a premium attributable to the fourth year after the sale, which commenced on January 3, 1998, even if only a fraction of that year is considered to have elapsed due to Ms....
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Saffo v. Foxworthy, Inc., 687 S.E.2d 463 (Ga. 2009).

Cited 13 times | Published | Supreme Court of Georgia | Nov 23, 2009 | 286 Ga. 284, 2009 Fulton County D. Rep. 3642

...for redemption, the redemption price. See OCGA § 48-4-40. The redemption price is the amount paid for the property at the tax sale, as reflected in the tax deed, plus certain other taxes, costs, and penalties that increase as time passes. See OCGA § 48-4-42; Mark Turner Properties, Inc....
...The Saffos note that in this case, the redemption amount of $112,516 dwarfs the original $2,000 in unpaid taxes the property was sold to satisfy, and it was more than double what Foxworthy paid for the property at the tax sale in 2000 due to the addition of taxes, costs, and penalties, see OCGA § 48-4-42....
...It also discounts the fact that it would have cost the Saffos much less than $112,516 to have redeemed the property three years earlier in 2001, because the statutory penalties, which accumulate annually, would not have been nearly so high. See OCGA § 48-4-42 (redemption amount includes "a premium of 20 percent of the amount for the first year or fraction of a year which has elapsed between the date of the sale and the date on which the redemption payment is made and 10 percent for each year or fraction of a year thereafter")....
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Cmty. Renewal & Redemption, LLC v. Nix, 621 S.E.2d 722 (Ga. 2005).

Cited 13 times | Published | Supreme Court of Georgia | Nov 7, 2005 | 279 Ga. 840, 2005 Fulton County D. Rep. 3352

...The defaulting taxpayer quitclaimed her interest in the property to Community Renewal and Redemption, LLC (CRR) in January 2003. In that same month, CRR sought to redeem title by tendering to Nix what it contended was the correct redemption price pursuant to OCGA *723 § 48-4-42....
...All the Justices concur. NOTES [1] Pursuant to OCGA § 48-4-40, a person whose property has been sold for a tax delinquency, or any person with an interest in the property, has a right to redeem the property by paying the redemption price calculated according to OCGA § 48-4-42....
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Moultrie v. Wright, 464 S.E.2d 194 (Ga. 1995).

Cited 13 times | Published | Supreme Court of Georgia | Dec 4, 1995 | 266 Ga. 30

...I am authorized to state that Justice THOMPSON joins in this special concurrence. NOTES [1] See OCGA § 48-4-45. Defendants in fi. fa. have a right to pay the amount required to redeem their property pursuant to OCGA § 48-4-40 by payment of the redemption price as calculated under OCGA § 48-4-42....
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Wallace v. President Street, L.P., 430 S.E.2d 1 (Ga. 1993).

Cited 11 times | Published | Supreme Court of Georgia | May 17, 1993 | 263 Ga. 239, 93 Fulton County D. Rep. 1884

...[2] OCGA § 48-4-45 reads in part as follows: (a) After 12 months from the date of a tax sale, the purchaser ... may ... forever bar the right to redeem the property from the sale by causing a notice ... of the foreclosure, as provided in this article [to be served on various persons by the means specified]. [3] See OCGA § 48-4-42 (a)....
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BX CORP. v. Hickory Hill 1185, LLC, 673 S.E.2d 205 (Ga. 2009).

Cited 9 times | Published | Supreme Court of Georgia | Feb 9, 2009 | 285 Ga. 5, 2009 Fulton County D. Rep. 421

...Dickson paid the back taxes to DeKalb County. Also in 2000, Hicks executed a quitclaim deed to CRR. In 2006, Dickson and CRR conveyed the property to Hickory Hill by warranty deed; Hickory Hill sought unsuccessfully to redeem the property pursuant to OCGA § 48-4-42 [3] in regard to the tax deed held by BX....
...rchaser at the sale or his heirs, successors, or assigns may terminate, foreclose, divest, and forever bar the right to redeem the property from the sale by causing a notice or notices of the foreclosure, as provided for in this article.... [3] OCGA § 48-4-42 provides: The amount required to be paid for redemption of property from any sale for taxes as provided in this chapter, or the redemption price, shall with respect to any sale made after July 1, 2002, be the amount paid for the property a...
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Davis v. Harpagon Co., 283 Ga. 539 (Ga. 2008).

Cited 9 times | Published | Supreme Court of Georgia | May 19, 2008 | 661 S.E.2d 545, 2008 Fulton County D. Rep. 1692

...After waiting the required year following the tax sale, see OCGA § 48-4-45 (a), Harpagon notified Davis of the barment of her right to redeem the property through a private process server. Davis, however, failed to redeem the property by paying the statutory redemption amount. OCGA § 48-4-42....
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Leathers v. McClain, 338 S.E.2d 666 (Ga. 1986).

Cited 8 times | Published | Supreme Court of Georgia | Jan 28, 1986 | 255 Ga. 378

...Appellee-defendant purchased five parcels of real property by tax deed in 1982 and never foreclosed the right to redeem as provided by OCGA § 48-4-45. Appellant-plaintiff became a transferee of a 1974 security deed to the property in 1984. Pursuant to OCGA § 48-4-40, the appellant tendered the amount required by OCGA § 48-4-42 for redemption, but the appellee refused to make quitclaim deeds to the property, as provided in OCGA §§ 48-4-43, 48-4-44....
...e defendant in fi. fa. or any person having any right, title, or interest in or lien upon such property may redeem the property from the sale by the payment of the redemption price or the amount required for redemption, as fixed and provided in Code Section 48-4-42: (1) At any time within 12 months from the date of the sale; and (2) At any time after the sale until the right to redeem is foreclosed by the giving of the notice provided for in Code Section 48-4-45." (Emphasis supplied.) "Lien as h...
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Southerland v. Bradshaw, 339 S.E.2d 579 (Ga. 1986).

Cited 7 times | Published | Supreme Court of Georgia | Feb 18, 1986 | 255 Ga. 455

...This is the second appearance of this case in this court. In Southerland v. Bradshaw, 252 Ga. 294 (313 SE2d 92) (1984), we reversed the grant of summary judgment to Bradshaw, and remanded the case to the trial court to determine whether the amount of Bradshaw's tender was sufficient under OCGA § 48-4-42 to redeem property Southerland purchased at a tax sale....
...This argument was not raised in the trial court and will not be considered on appeal. Miness v. Miness, 254 Ga. 658 (333 SE2d 574) (1985). 2. The correctness of the trial court's ruling turns on the construction to be given to that portion of OCGA § 48-4-42 which provides, "The amount required to be paid for redemption of property from any sale for taxes as provided in this chapter, or the redemption price, shall be the amount paid for the property at the tax sale, as shown by the recitals in...
..., 1980 to December 1, 1981, with the additional sum of $650 tendered as a ten percent premium for that fraction of a year which elapsed between December 2, 1981 and January *456 19, 1982. Southerland disputed this amount, maintaining that under OCGA § 48-4-42 Bradshaw should have tendered $6,500 as the price recited in the tax deed; $650 as the ten percent premium for the period from December 2, 1980 to December 31, 1980; $650 as the premium for the period from January 1, 1981 to December 31, 1...
...However, where from the context of a statute, or otherwise, it appears a different meaning of the term "year" is intended, that meaning will be applied. Lane v. Tarver, 153 Ga. 570, 583 (113 SE 452) (1922). The trial court found, and we agree, that by establishing the reference points of OCGA § 48-4-42 as "each year or fraction of a year which has elapsed between the date of the sale and the date on which the redemption payment is made," the General Assembly has demonstrated its intention to compute the time period for which a ten percent premium is due as a twelve month year running from the date of sale. Our conclusion is consistent with this court's application of OCGA § 48-4-42 in B-X Corp. v. Jeter, 210 Ga. 250 (2) (78 SE2d 297) (1953). "The intent and purpose of this payment [under OCGA § 48-4-42] is to fully compensate the owner for what he paid plus penalty." Herrington v....
...One purpose of the ten percent penalty is to make the purchaser whole for the use of his money during the time it is tied up in the property. In this case thirteen and one-half months elapsed between the date of the tax sale and the date of redemption. Southerland's interpretation of OCGA § 48-4-42 would require the imposition of the ten percent premium for a period equivalent to three years, resulting in a penalty in the amount of thirty percent of the purchase price of the property. We do not think this is what the legislature intended in enacting OCGA § 48-4-42. Rather, we hold that the ten percent premium of OCGA § 48-4-42 applies to each twelve-month year or fraction thereof which begins to run at the date of the tax sale. Therefore, the trial court did not err in granting Bradshaw's motion for summary judgment. Judgment affirmed. All the Justices concur. NOTES [1] We note that OCGA § 48-4-42 additionally requires payment of the sheriff's cost in connection with serving notice, the cost of publication of the notice and a 10% premium to cover the costs of determining upon whom notice should be served....
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Am. Lien Fund, LLC v. Dixon, 690 S.E.2d 415 (Ga. 2010).

Cited 6 times | Published | Supreme Court of Georgia | Mar 1, 2010 | 286 Ga. 562, 2010 Fulton County D. Rep. 535

...r that dealt with several motions filed by Vesta, ALF, and Dixon. It is from this order that ALF timely brings this appeal. [1] 1. ALF contends that Dixon's suit could not be maintained unless she had tendered the redemption amount set forth in OCGA § 48-4-42, [2] an amount based on the amount paid for the property at the tax sale that ALF calculates would be over $390,000....
...See OCGA § 5-6-34(a)(4); State v. Morrell, 281 Ga. 152, 635 S.E.2d 716 (2006); Titelman v. Stedman, 277 Ga. 460, 461, 591 S.E.2d 774 (2003). It does not appear that ALF sought entry of an appealable order by the trial court prior to the order of May 4, 2009. [2] OCGA § 48-4-42 reads: The amount required to be paid for redemption of property from any sale for taxes as provided in this chapter, or the redemption price, shall with respect to any sale made after July 1, 2002, be the amount paid for the property at t...
...e defendant in fi. fa. or any person having any right, title, or interest in or lien upon such property may redeem the property from the sale by the payment of the redemption price or the amount required for redemption, as fixed and provided in Code Section 48-4-42: (1) At any time within 12 months from the date of the sale; and (2) At any time after the sale until the right to redeem is foreclosed by the giving of the notice provided for in Code Section 48-4-45.
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Cmty. Renewal & Redemption v. Nix, 704 S.E.2d 759 (Ga. 2011).

Cited 4 times | Published | Supreme Court of Georgia | Jan 10, 2011 | 288 Ga. 439, 2011 Fulton County D. Rep. 45

...The defaulting taxpayer quitclaimed her interest in the property to Community Renewal and Redemption, LLC (CRR) in January 2003. In that same month, CRR sought to redeem title by tendering to Nix what it contended was the correct redemption price pursuant to OCGA § 48-4-42....
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Harpagon Co. v. Gelfond, 279 Ga. 59 (Ga. 2005).

Cited 4 times | Published | Supreme Court of Georgia | Feb 7, 2005 | 608 S.E.2d 597, 2005 Fulton County D. Rep. 351

...s been extinguished, that is, whether Gelfond’s right to redeem the Virginia Hill property is barred under OCGA § 48-4-45. 5. In addition to refund of the purchase price of $230,000, Harpagon contends it was entitled to interest pursuant to OCGA § 48-4-42 because of the administrative cancellation of the deed....
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Southerland v. Bradshaw, 313 S.E.2d 92 (Ga. 1984).

Cited 4 times | Published | Supreme Court of Georgia | Mar 14, 1984 | 252 Ga. 294

...he defendant in fi. fa. or any person having any right, title or interest in or lien upon such property may redeem the property from the sale by the payment of the redemption price or the amount required for redemption, as fixed and provided in Code Section 48-4-42 [Code Ann....
...he record before us whether the amount tendered, $8,490, was the "full amount of the redemption price for the property." Appellee's complaint alleged this was the correct amount computed according to the formula set out in Code Ann. § 91A-436 [OCGA § 48-4-42]. In his answer, appellant denied the amount tendered was the correct amount. OCGA § 48-4-42 (Code Ann....
...As to the other elements of the formula, the record does not contain evidence of the sheriff's cost in connection with serving the notice, or the cost of publication. Therefore, it cannot be said, as a matter of law, that tender was sufficient under OCGA § 48-4-42 (Code Ann....
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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

...A § 48-4-41 (providing that a “creditor of the defendant in fi. fa. who has no lien” may redeem the property). At some point before the tax deed was recorded, Forum IRA, LLC, (“Forum”), paid La Chona $48,000 to redeem the property See OCGA § 48-4-42 (providing that the amount that must be paid to redeem property includes, among other things, “the amount paid for the property at the tax sale” and the amount of “[a]ny taxes paid on *672the property by the purchaser after the sale”)....
...ty, as soon as possible. On November 10,2014, La Chona moved for summary judgment, contending that Aberra had not made an adequate tender of the redemption price because his tender did not include payment for the amount due, as calculated under OCGA § 48-4-42, that La Chona had never waived its right to payment of the redemption price, and that Aberra’s right to redeem the property was barred. The trial court referred the case to a special master, see OCGA § 23-3-43, who ruled in favor of La Chona on February 6, 2015....
...e special master, would have consisted of the purchase price of the property at the tax sale, $40,000, plus a premium of twenty percent of the amount of the tax sale for the first year after the sale and 10 percent for each year thereafter. See OCGA § 48-4-42 (a) (3)....
...The successor here is technically the defendant in fi. fa. under the redemption deed, meaning that the successor may not be one that could send barment notices under OCGA § 48-4-45, but it nonetheless means that the tax purchaser may no longer send such a notice. See OCGA § 48-4-42 (d).
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Human v. Harpagon Co., 281 Ga. 372 (Ga. 2006).

Cited 1 times | Published | Supreme Court of Georgia | Nov 20, 2006 | 637 S.E.2d 684, 2006 Fulton County D. Rep. 3567

...Human was served with a notice barring the right of redemption pursuant to OCGA § 48-4-45, which informed Human that his right to redeem the property would expire on February 20,2004. Human did not redeem the property within the redemption period (see OCGA § 48-4-42), and on February 20, 2004 Heartwood conveyed the property to the Harpagon Company, LLC (“Harpagon”)....
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Mann v. Blalock, 690 S.E.2d 375 (Ga. 2010).

Published | Supreme Court of Georgia | Feb 8, 2010 | 286 Ga. 541, 2010 Fulton County D. Rep. 328

...1, 621 S.E.2d 722 (2005) ("Pursuant to OCGA § 48-4-40, a person whose property has been sold for a tax delinquency, or any person with an interest in the property, has a right to redeem the property by paying the redemption price calculated according to OCGA § 48-4-42[;] [t]hat right exists for at least 12 months (OCGA § 48-4-40(1)), and continues thereafter until the right of redemption is foreclosed by notice pursuant to OCGA § 48-4-45 *378 or by the ripening of the purchaser's title through prescription....