Inapplicable to sales for municipal taxes.

- Statute has no application to deeds made by a municipal officer founded on sales for municipal taxes. Ansley v. Wilson, 50 Ga. 418 (1873); Johnson v. Phillips & Co., 89 Ga. 286, 15 S.E. 368 (1892).

Recitals in deed as to manner of sale presumed correct.

- Recitals in a deed in regard to the conduct of the selling officer, the levying officer, with respect to advertisements and the like are presumptively correct. Livingston v. Hudson, 85 Ga. 835, 12 S.E. 17 (1890); Bennett v. Southern Pine Co., 123 Ga. 618, 51 S.E. 654 (1905).

Admissibility in evidence.

- Statute does not give tax titles a higher status than belongs to a deed made by the sheriff under the judgment of a court, and such a deed, unsupported by the execution on which it is based is generally not admissible in evidence. Sabattie v. Baggs, 55 Ga. 572 (1876).

Cited in Whitaker Acres, Inc. v. Schrenk, 170 Ga. App. 238, 316 S.E.2d 537 (1984).

C.J.S.

- 33 C.J.S., Executions, § 464 et seq. 85 C.J.S., Taxation, § 1468 et seq.

ALR.

- Necessity of actual possession to give title by adverse possession under invalid tax title, 22 A.L.R. 550.

Right of holder of tax title or certificate of sale to reimbursement by taxing authorities where sale proves invalid, 77 A.L.R. 824; 116 A.L.R. 1408.

Tax deeds and recitals therein as evidence of regularity of tax proceedings as to advertising and notice of sale, and as to time, manner, and place of sale, 88 A.L.R. 264.

Time limitation for attack on tax title as affected by defective description of property in the assessment or the tax deed, 133 A.L.R. 570.

Payment, tender, or deposit of tax as condition of injunction against issuance of tax deed upon ground that it had become barred by lapse of time or that the property had been redeemed, 134 A.L.R. 543.

Rights and remedies of owner against holder of invalid tax title respecting rents and profits or use and occupation, 173 A.L.R. 1179.

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.