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2018 Georgia Code 48-4-46 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-4-46 Case Law from Google Scholar Amendments to OCGA 48-4-46

TITLE 48 REVENUE AND TAXATION

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

ARTICLE 3 REDEMPTION OF PROPERTY SOLD FOR TAXES

48-4-46. Form of notice of foreclosure of right to redeem; service; time; return and record; waiver.

(a) The notice provided for in Code Section 48-4-45 shall be written or printed, or written in part and printed in part, and shall be in substantially the following form: Take notice that: The right to redeem the following described property, to wit: ____________ will expire and be forever foreclosed and barred on and after the ________ day of ________, ________. The tax deed to which this notice relates is dated the ________ day of ________, ________, and is recorded in the office of the Clerk of the Superior Court of ________ County, Georgia, in Deed Book ________ at page ________. The property may be redeemed at any time before the ________ day of ________, ________, by payment of the redemption price as fixed and provided by law to the undersigned at the following address: ________________________. Please be governed accordingly. ________________________

The purchaser at the tax sale or his heirs, successors, or assigns, as the case may be, shall make out an original notice in substantially the form prescribed in subsection (a) of this Code section and one copy of the notice for each person to be served with the notice. The purchaser shall deliver the notice and the copies together with a list of the persons to be served to the sheriff of the county in which the land is located not less than 45 days before the date set in each notice for the expiration of the right to redeem. Within 15 days after delivery to him, the sheriff shall serve a copy of the notice personally or by deputy upon each of the persons included on the list furnished him who reside in the county. The sheriff shall make an entry of the service on the original copy of the notice. Leaving a copy of the notice at the residence of any person required to be served with the notice shall be a sufficient service of the notice.

If the sheriff personally or by deputy makes an entry that he is unable for any reason to effect service upon any person required to be served, the person who requested that the service be made shall forthwith cause a copy of the notice to be published once a week for two consecutive weeks in the newspaper in which the sheriff's advertisements for the county are published, unless that notice is being published as provided in paragraph (3) of subsection (a) of Code Section 48-4-45. Either publication shall operate as and for all purposes shall be treated as service upon all persons as to whom the sheriff has made an entry that he has been unable to effect service.

Each original notice together with the entry of the sheriff on the notice shall be returned to the person by whom the service was requested upon the payment of the sheriff's costs as provided by law. Any original notice together with the entries on the notice may be filed and recorded on the deed records in the office of the clerk of the superior court of the county in which the land is located.

Service of notices as provided in this Code section may be waived in writing by any person required or entitled to be served with the notice.

(Ga. L. 1937, p. 491, § 2; Code 1933, § 91A-435, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1982, p. 3, § 48; Ga. L. 1989, p. 1391, § 2; Ga. L. 1999, p. 81, § 48.)

JUDICIAL DECISIONS

Constitutionality.

- Notice to persons outside the county under O.C.G.A. § 48-3-9(b) and subsections (b) and (c) of O.C.G.A. § 48-4-46 are not in accord with the requirements of due process because an owner of a security deed or mortgage who lives outside the county in which the land is located will only receive published notice of the foreclosure of the right to redeem. Funderburke v. Kellet, 257 Ga. 822, 364 S.E.2d 845 (1988).

It is not presumed that the General Assembly intended to enable a tax sale purchaser to forego any methods of notice of foreclosure of the right to redeem which might be required by the due process clause, and the words "for any reason" in O.C.G.A. § 48-4-46(c) are construed to mean that notice by publication is permissible only if a sheriff's inability to effect personal service satisfies the constitutional mandate of due process. Hamilton v. Renewed Hope, Inc., 277 Ga. 465, 589 S.E.2d 81 (2003).

Responsibility of purchasers.

- Purchasers of a business were required to establish a fund sufficient to cover unpaid taxes regardless of the existence of other claims superior to the state tax execution. Collins v. Lesters, Inc., 225 Ga. App. 405, 484 S.E.2d 62 (1997).

No record of successful completion of foreclosure of redemption rights.

- Buyer's claim of foreclosure of all rights to redeem property purchased by the buyer at a tax sale failed because the county real estate records did not contain an entry memorializing successful completion of the foreclosure of the right of redemption as provided by O.C.G.A. § 48-4-46(d); a corporation thus only had notice that the buyer, as a later tax deed grantee, held an inchoate or defeasible title, which could have been perfected on foreclosure of all senior redemption rights. The corporation stood in the position of a good-faith purchaser for value without notice. Washington v. McKibbon Hotel Group, Inc., 284 Ga. 262, 664 S.E.2d 201 (2008).

Reasonable efforts at providing notice not established.

- When the assignee of a party who purchased certain real property at a tax sale unsuccessfully tried to give the property's owner notice of the foreclosure of the assignee's right to redeem the property by personal service at the owner's address as found in tax and deed records for the subject property, publication could not be constitutionally used to give the owner notice of the foreclosure until further efforts were made to provide the owner notice, absent evidence that other channels of information to locate the owner were not reasonably available, or that use of those channels would have been impractical. Hamilton v. Renewed Hope, Inc., 277 Ga. 465, 589 S.E.2d 81 (2003).

Reasonable efforts at providing notice established.

- There was no evidence in the record showing that the notice of barment was ever provided to the sheriff by the purchaser for service; consequently, there was no evidence that the sheriff violated duties regarding service of the notice of barment as alleged. Tharp v. Vesta Holdings I, LLC, 276 Ga. App. 901, 625 S.E.2d 46 (2005).

Bankruptcy.

- Tax sale purchaser creditor's motion for relief from the automatic stay under 11 U.S.C. § 362(d) was denied, and the debtor could not yet proceed to foreclose on debtor's equity of redemption under the barment provisions of O.C.G.A. §§ 48-4-45 and48-4-46 because the foreclosure was filed after the chapter 13 bankruptcy petition. Greyfield Res., Inc. v. Drummer (In re Drummer), 457 Bankr. 912 (Bankr. N.D. Ga. 2011).

Cited in Southerland v. Bradshaw, 252 Ga. 294, 313 S.E.2d 92 (1984); Dixon v. Conway, 262 Ga. 709, 425 S.E.2d 651 (1993).

RESEARCH REFERENCES

Am. Jur. 2d.

- 30 Am. Jur. 2d, Executions, § 458. 72 Am. Jur. 2d, State and Local Taxation, § 911 et seq.

ALR.

- Tax title or deed as subject to attack for want of notice of application for tax deed or of expiration of redemption period, where a statute makes tax deed conclusive evidence of matters preliminary to its issuance or limits attack thereon to specific grounds or exempts deed from attack for procedural irregularities or omissions, 134 A.L.R. 796.

Statutory limitation of period for attack on tax deed as affected by failure to comply with statutory requirement as to notice before tax deed, 5 A.L.R.2d 1021.

Right of interested party receiving due notice of tax sale or of right to redeem to assert failure or insufficiency of notice to other interested party, 45 A.L.R.4th 447.

Cases Citing O.C.G.A. § 48-4-46

Total Results: 8  |  Sort by: Relevance  |  Newest First

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Hamilton v. Renewed Hope, Inc., 589 S.E.2d 81 (Ga. 2003).

Cited 19 times | Published | Supreme Court of Georgia | Nov 17, 2003 | 277 Ga. 465, 2003 Fulton County D. Rep. 3392

...Deborah Hamilton purchased a condominium unit in 1998, but did not pay the property taxes for that year or any subsequent year. The unit was sold for non-payment of taxes to Lynn's Specialties, Inc., which subsequently conveyed its interest to Renewed Hope, Inc. (Appellee). Pursuant to OCGA § 48-4-46(b), Appellee caused the sheriff to attempt to serve notice of foreclosure of the right to redeem on Ms....
...The sheriff was unsuccessful and noted the following: "Diligent search made and Deborah Hamilton not to be found.... Deborah Hamilton owns this property but lives at another unknown location. Rents this property to another." Appellee then caused the notice to be published as provided in OCGA § 48-4-46(c)....
...ther addresses actually known to the tax deed purchaser, ... no further extraordinary efforts to locate the delinquent taxpayer should be required. The trial court also rejected Ms. Hamilton's facial constitutional challenge to the provision in OCGA § 48-4-46(c) for service by publication where the sheriff is unable "for any reason" to effect service....
...See also In re Foreclosure of Liens for Delinquent Taxes, 79 Ohio App.3d 766, 607 N.E.2d 1160, 1163(II) (1992); Frank S. Alexander, "Tax Liens, Tax Sales, and Due Process," 75 Ind. L.J. 747, 781(IV)(A) (2000). In Funderburke, this Court held that OCGA § 48-4-46 violated due process to the extent that it provided non-residents only *84 with notice by publication. However, the same statute requires that personal service at least be attempted on interested parties who reside in the county where the property is located. OCGA § 48-4-46(b), (c). Notice by publication is not permitted unless the attempt at personal service is unsuccessful "for any reason." OCGA § 48-4-46(c)....
...to forego any methods of notice of foreclosure of the right to redeem which might be required by the Due Process Clause. See In re Foreclosure of Liens for Delinquent Taxes, supra at 1163(II). Instead, we construe the words "for any reason" in OCGA § 48-4-46(c) to mean that notice by publication is permissible only if the sheriff's inability to effect personal service satisfies the constitutional mandate of due process....
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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

...At the expiration of the 12-month period, the new owner has the ability to terminate and forever bar the delinquent taxpayer's right of redemption by setting a barment date and causing a notice of foreclosure to be served 30 days prior to the barment date. See OCGA § 48-4-46(b); *466 Dixon v....
...interest in, or lien on, the property. See OCGA § 48-4-45(a)(1)(A)-(C). For tax sales on or after July 1, 1989, the notice of foreclosure must also be published. See OCGA § 48-4-45(a)(3). The form of the notice is statutorily prescribed. See OCGA § 48-4-46(a). Service by the Sheriff must be made personally, if possible, and by publication otherwise, but leaving a copy of the notice at the residence of any person required to be served is sufficient. See OCGA § 48-4-46(b),(c)....
...pire and be forever barred on and after June 20, 2002," and later says that "[t]he subject property may be redeemed at any time before June 20, 2002, by payment of the redemption price as fixed and provided for by law." (Emphasis supplied.) See OCGA § 48-4-46....
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Funderburke v. Kellet, 257 Ga. 822 (Ga. 1988).

Cited 9 times | Published | Supreme Court of Georgia | Feb 12, 1988 | 364 S.E.2d 845

...e timely action in response to the published notice. Appellees filed this action to quiet title, tendering funds equivalent to the redemption price into the registry of the court. The issues were tried before a special master who concluded that OCGA § 48-4-46, governing the requirements of notice of foreclosure of the right to redeem property sold at a tax sale, does not comport with due process....
...ce ... of the foreclosure to be served as provided for in this article upon ... (3) all persons having of record in the county *823in which the land is located any right, title, or interest in, or lien upon the property.” (Emphasis supplied.) OCGA § 48-4-46 (b) states that the purchaser at the tax sale must prepare copies of the notice of foreclosure of the right to redeem along with a list of persons to be served and deliver these to the sheriff of the county in which the land is located....
...a proceeding which will adversely affect the liberty or property interests of any party ... if its name and address are reasonably ascertainable.” 462 U. S. at 800. Based on Mennonite the special master and trial court in this case found that OCGA § 48-4-46 (b) and (c) are not in accord with the requirements of due process because an owner of a security deed or mortgage who lives outside the county in which the land is located will only receive published notice of the foreclosure of the right to redeem....
...We agree. Appellant argues that an owner of a security deed or mortgage *824who applies for notice of a tax sale under OCGA § 48-3-9 will, by implication, be placed on notice of the right to redeem the property under OCGA § 48-4-40, and thereby have notice of a foreclosure of the right to redeem under § 48-4-46....
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Tdga, LLC. v. Cbira, LLC, 298 Ga. 510 (Ga. 2016).

Cited 8 times | Published | Supreme Court of Georgia | Feb 22, 2016 | 783 S.E.2d 107

...TDGA, LLC acquired a certain piece of property from another entity that had purchased the property at a tax sale. Afterwards, TDGA followed the non-judicial process of foreclosing any right of redemption to the property in accordance with OCGA § 48-4-45 and OCGA § 48-4-46....
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Dixon v. Conway, 425 S.E.2d 651 (Ga. 1993).

Cited 6 times | Published | Supreme Court of Georgia | Feb 5, 1993 | 262 Ga. 709, 93 Fulton County D. Rep. 485

...y quitclaim deed whatever interest in the Dixons' home he had acquired by the sheriff's tax deed. The trial court granted Conway's motion to dismiss. We reverse. The Dixons contend that because Conway failed to follow the notice requirements of OCGA § 48-4-46, Conway's motion to dismiss should not have been granted. OCGA § 48-4-46 requires a purchaser at a tax sale to deliver to the sheriff of the county in which the land is located the notice and a list of persons to be served at least 45 days before the date set in the notice for the expiration of the right to redeem....
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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

...ed for in Code Section 48-4-45 (Code Ann. § 91A-434)." The notice in this case provided the property may be redeemed at any time before the 20th day of January, 1982. Nor do we find a genuine issue of fact with respect to the manner of tender. OCGA § 48-4-46 (Code Ann....
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Nix v. 230 Kirkwood Homes, LLC, 300 Ga. 91 (Ga. 2016).

Cited 3 times | Published | Supreme Court of Georgia | Nov 7, 2016 | 793 S.E.2d 402

...The trial court appointed a special master, and both Kirkwood Homes and Nix filed motions for summary judgment. The special master and trial court concluded that Nix had never foreclosed the right of redemption of her tax deed pursuant to OCGA §§ 48-4-45 and 48-4-46, and that she had not gained ownership of the Property by prescription or adverse possession....
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Washington v. Mckibbon Hotel Grp. Inc, 664 S.E.2d 201 (Ga. 2008).

Cited 2 times | Published | Supreme Court of Georgia | Jul 11, 2008 | 284 Ga. 262, 2008 Fulton County D. Rep. 2387

...right of redemption. "Any original notice [of such foreclosure] together with the entries on the notice may be filed and recorded on the deed records in the office of the clerk of the superior court of the county in which the land is located." OCGA § 48-4-46(d)....
...ears. [1] *205 1. Appellant Washington claimed title to the property through his completion of a bar of redemption in 1992 and, alternatively, by his tax deed ripening by prescription into fee simple title pursuant to OCGA § 48-4-48(b). Citing OCGA § 48-4-46(d), the majority affirms the trial court's [2] ruling that Washington's claim of barment fails because the county real estate records do not contain an entry memorializing Washington's successful completion of the foreclosure of the right of redemption. OCGA § 48-4-46(d) does not require that the successful foreclosure of the right of redemption be filed in the real estate records; instead, it authorizes, using permissive rather than mandatory language, that the notices required by OCGA § 48-4-45 and t...
...who lost the property in the tax sale at which Washington purchased the property, and he presented a return of service on Ms. Shedrick showing the sheriff had tacked the bar of redemption process on the door of the premises on the property. See OCGA § 48-4-46(b) ("Leaving a copy of the notice at the residence of any person required to be served with the notice shall be a sufficient service of the notice.")....
...sure of the right of redemption (including a copy of the advertisement), addressed to Ms. Shedrick, her heirs, devisees, assigns, and to any and all persons, firms or corporations having a legal interest in the property. See OCGA §§ 48-4-45(a)(3); 48-4-46(c)....