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2018 Georgia Code 48-4-44 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-4-44 Case Law from Google Scholar Amendments to OCGA 48-4-44

TITLE 48 REVENUE AND TAXATION

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

ARTICLE 3 REDEMPTION OF PROPERTY SOLD FOR TAXES

48-4-44. Quitclaim deed by purchaser.

  1. In all cases where property is redeemed, the purchaser at the tax sale shall make a quitclaim deed to the defendant in fi. fa., which deed shall recite:
    1. The name of the person who has paid the redemption money; and
    2. The capacity in which or the claim of right or interest pursuant to which the redemption money was paid.
  2. The recitals required by subsection (a) of this Code section shall be prima-facie evidence of the facts stated.
  3. If the quitclaim deed provided for in subsection (a) of this Code section is presented to the purchaser at the time such person accepts the amount payable for the redemption in the form of cash or a certified check, the purchaser shall, at that time, sign the quitclaim deed if a notary public and an unofficial witness are present to witness such signature.
  4. If no quitclaim deed is presented at the time of the redemption or if sufficient witnesses are not present, it shall be the responsibility of the purchaser to prepare and properly execute such quitclaim deed as is required by law within seven days from the date of the redemption.
  5. It shall be the responsibility of the purchaser once the quitclaim deed is properly executed as required in subsection (d) of this Code section to present such deed for recordation to the clerk of the court within ten days of the redemption. The quitclaim deed shall be presented for recordation in the county where the tax sale originally occurred. The purchaser shall pay all recording costs and return the recorded quitclaim deed to the redeemer.

(Ga. L. 1898, p. 85, § 5; Civil Code 1910, § 1172; Code 1933, § 92-8304; Code 1933, § 91A-433, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2006, p. 770, § 6/SB 585.)

Editor's notes.

- Ga. L. 2006, p. 770, § 8/SB 585, not codified by the General Assembly, provides: "The provisions of this Act shall apply to all executions transferred on or after July 1, 2006. Executions transferred prior to July 1, 2006, shall not be affected by this Act."

JUDICIAL DECISIONS

Section inapplicable to sale for drainage assessments.

- When land is sold under execution issued for an assessment to meet interest, principal, or costs of draining the land in a drainage district, the vendee will not be required to execute and deliver a quitclaim deed. Sigmon-Reinhardt Co. v. Atkins Nat'l Bank, 163 Ga. 136, 135 S.E. 720 (1926).

That purchaser does not yet have deed is no defense to demand for deed.

- It is no defense to a demand for a deed to answer that the purchaser has not yet had the selling officer make a deed to the purchaser. Elrod v. Owensboro Wagon Co., 128 Ga. 361, 57 S.E. 712 (1907).

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).

Cited in Leathers v. McClain, 255 Ga. 378, 338 S.E.2d 666 (1986); Selph v. Williams, 284 Ga. 349, 667 S.E.2d 40 (2008).

RESEARCH REFERENCES

Am. Jur. 2d.

- 30 Am. Jur. 2d, Executions, §§ 461, 462.

C.J.S.

- 85 C.J.S., Taxation, § 1468 et seq.

ALR.

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

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. § 48-4-44

Total Results: 4  |  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. [8] OCGA § 48-4-44....
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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

...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....
...lain. Accordingly, the complaint stated a claim for having the appellee quitclaim-deed the property back into the defendant in fi. fa., leaving the property subject to all liens existing at the time of the tax sale, as provided in OCGA §§ 48-4-43, 48-4-44....
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Selph v. Williams, 667 S.E.2d 40 (Ga. 2008).

Cited 6 times | Published | Supreme Court of Georgia | Sep 22, 2008 | 284 Ga. 349, 2008 Fulton County D. Rep. 2943

...[6] Finally, it would require a finding that the County chose to reject the statutory requirements regarding the manner in which such redemptions must be handled, as set forth in § 92-8304. See Ga. L. 1898, pp. 85, 86, § V (the predecessor to OCGA § 48-4-44)....
...ulted loan contract where borrower's deposited funds were in banks that failed, leaving him unable to pay his secured debt). [6] With ten percent added, the sales price should have been $41.81. [7] Using the modernized language, as set forth in OCGA § 48-4-44, the statute provides that (a) [i]n all cases where property is redeemed, the purchaser at the tax sale shall make a quitclaim deed to the defendant in fi....
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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

...Harpagon Co., 277 Ga. 41, 42-43 (586 SE2d 235) (2003) (footnote omitted). See OCGA § 48-4-43 (“the amount expended by the creditor [to redeem the property]... shall constitute a first lien on the property and, if the quitclaim deed provided for in Code Section 48-4-44 is recorded as required by law, shall be repaid prior to any other claims upon the property”). Based on its “super-lien,” Forum filed an action on December 3, 2010, against Aberra and others who might have had an interest in the property....