O.C.G.A.

O.C.G.A. § 48-4-79 (2019)

Judicial hearing on petition; orders; priority of claims; death of interested party

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
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(a) The petitioner shall request that a judicial hearing on the petition occur not earlier than 30 days following the filing of the petition. At such hearing any interested party shall have the right to be heard and to contest the delinquency of the taxes or the adequacy of the proceedings. If the superior court determines that the information set forth in the petition is accurate, the court shall render its judgment and order that:

(1) The taxes are delinquent;

(2) Proper notice has been given to all interested parties;

(3) The property as described in the petition be sold in accordance with the provisions of this article; and

(4) The sale shall become final and binding 60 days after the date of the sale in accordance with Code Section 48-4-81.

(b) The order of the superior court shall provide that the property be sold free and clear of all liens, claims, and encumbrances other than:

(1) Rights of redemption provided under federal law;

(2) Tax liens held by Georgia governmental entities other than the petitioner which are superior to the taxes identified in the petition by virtue of the provisions of subsection (b) of Code Section 48-2-56;

(3) Easements and rights of way of holders who are not interested parties under subparagraph (C) of paragraph (1) of Code Section 48-4-77; and

(4) Benefits or burdens of any real covenants filed of record as of the date of filing of the petition.

(c) If, upon production of evidence to the court by any party, it is determined by the court that any interested party died within the six-month period of time immediately preceding the filing of the petition, the court may postpone the hearing, for a period of up to six months, to allow the administrator or executor of the estate adequate time to close the estate.

History

Code 1981, § 48-4-79, enacted by Ga. L. 1995, p. 272, § 1; Ga. L. 1999, p. 81, § 48.

Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 2001–2025 · leading case: Clarence L. Martin, P.C. v. Chatham Cnty. Tax Comm'r, 574 S.E.2d 407 (Ga. Ct. App. 2002).
Clarence L. Martin, P.C. v. Chatham Cnty. Tax Comm'r, 574 S.E.2d 407 (Ga. Ct. App. 2002). · cites it 2× “On August 10, 1999, the superior court conducted a hearing on the petition pursuant to OCGA § 48-4-79. It is undisputed that although Martin received notice of the proposed sale, the corporation did not.”
Clarence L. Martin, P.C. v. Wallace, 546 S.E.2d 55 (Ga. Ct. App. 2001). · cites it 2× “On August 10, 1999', the superior court conducted a hearing on the petition pursuant to OCGA § 48-4-79. It is undisputed that Martin, the registered agent for the corporation, attended the hearing.”
Anthony Alaimo v. Lawrence Davis,jr., Solely in His Capacity as Enter. Revenue Chief of the City of Atlanta (Ga. Ct. App. 2025). · cites it 4× “) OCGA § 48-4-79 (a). 7 With respect to Alaimo’s specific defenses, he conceded that he was not a party to the initial demolition proceeding, but he nevertheless presented a challenge to the City’s prima facie case in the present action for foreclosure.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.