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What
Happens After I buy Property at Tax Sale?
OCGA §
48-4-40 Persons entitled to redeem land sold
under tax execution; payment; time.
Whenever
any real property is sold under or by virtue of
an execution issued for the collection of state,
county, municipal, or school taxes or for
special assessments, the 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.
General
Consideration
Redemption
Period
When
time begins to run against owner. - The year for
redemption of property sold for taxes runs from
the date of the sale and not from the time when
the sheriff's deed is recorded. Boyd v. Wilson,
86 Ga. 379, 12 S.E. 744 (1890) (decided under
former Code 1882, § 898).
Tender
after the time allowed by law for redemption
under a tax sale is without efficacy, and an
allegation thereof should be stricken on
demurrer (now motion to dismiss). Allen v.
Gates, 145 Ga. 652, 89 S.E. 821 (1916) (decided
under former Civil Code 1910, § 1169).
Redemption
after expiration of period with permission of
purchaser. - Although this section affords a
positive right to redeem only within the
specified period, it does not inhibit the
purchaser from according redemption after the
period has expired, as matter of grace. Union
Cent. Life Ins. Co. v. Bank of Tignall, 182 Ga.
233, 185 S.E. 108 (1936) (decided under former
Code 1933, § 92-8301); Caffey v. Parris, 186
Ga. 303, 197 S.E. 898 (1938) (decided under
former Code 1933, § 92-8301).
Power
of court of equity to allow redemption after
expiration of period. - After statutory
redemption period has expired, right to redeem
is gone, and there is no power even in a court
of equity to authorize redemption of the
property in such cases. Boroughs v. Lance, 213
Ga. 143, 97 S.E.2d 357 (1957) (decided under
former Code 1933, § 92-8301).
Tender
and Payment
Requirements
as to tender on offer to redeem. - A tender on
an offer to redeem property from taxes not only
must be in due time and manner, but be
continuous, with a continuous offer to pay; and
if such continuity is not otherwise shown, at
least bringing money into court on filing suit
is necessary in place of continuous offer by
pleading. Durham v. Crawford, 196 Ga. 381, 26
S.E.2d 778 (1943) (decided under former Code
1933, § 92-8301).
Sale
not complete until purchase money paid. -
Relative to the right of the owner to redeem the
land, the sale will not be considered as
complete until payment of the purchase money by
the bidder. The owner has 12 months from the
time of such payment within which to tender the
money to the purchaser for the purpose of
redemption. Wood v. Henry, 107 Ga. 389, 33 S.E.
410 (1899). See also Cason v. United Realty
& Auction Co., 158 Ga. 584, 123 S.E. 894
(1924) (decided under former Civil Code 1910, §
1169).
Deposit
with clerk of unendorsed draft as tender. -
Under requirement either that continuous good
tender be made or that actual money be paid into
court, mere deposit with clerk of draft drawn on
bank of another state, payable to order of
defendant and unendorsed, would not suffice as
tender on offer to redeem property from taxes;
because draft was not endorsed; because its
payment could be stopped or refused, and because
there was no showing that plaintiff had funds
sufficient for payment of draft on deposit with
drawee bank. Durham v. Crawford, 196 Ga. 381, 26
S.E.2d 778 (1943) (decided under former Code
1933, § 92-8301).
To whom
tender made where purchaser at sale has conveyed
property to another. - Tender on offer to redeem
property from tax sale ineffective where it is
made to purchaser at tax sale instead of to
purchaser's grantee, after grantee had paid the
full tax money and consideration to purchaser,
and person offering to redeem knew of such
status of the property. Durham v. Crawford, 196
Ga. 381, 26 S.E.2d 778 (1943) (decided under
former Code 1933, § 92-8301).
Effect
of nonpayment of purchase money by bidder. - As
to right of owner to redeem land which has been
sold at tax sale, sale is not to be considered
as complete until payment of purchase money by
bidder. Zugar v. Scarbrough, 186 Ga. 310, 197
S.E. 854 (1938) (decided under former Code 1933,
§ 92-8301).
Effect
of failure to pay or settle excess proceeds of
sale. - Fact that "excess" was never
paid to sheriff or settled in any manner
furnishes grounds that tax sale was not
complete, relative to owner's right to redeem.
Zugar v. Scarbrough, 186 Ga. 310, 197 S.E. 854
(1938) (decided under former Code 1933, §
92-8301).
Failure
to allege payment or tender before filing action
to redeem. - Where one seeking in a court of
equity to redeem property sold for taxes admits
stated amounts to have been paid for the
property at the sale, but fails to allege
payment or tender of such amounts before filing
such action, petition should be dismissed on
demurrer (now motion to dismiss). Forrester v.
Lowe, 192 Ga. 469, 15 S.E.2d 719 (1941) (decided
under former Code 1933, § 92-8301).
The
allegation that within one year after a tax sale
the redeemer tendered to one who had taken title
under the purchaser at the tax sale the amount
of the purchase price of the property at the
sale plus ten percent interest thereon from
date, is subject to special demurrer (now motion
to dismiss) where it does not show the amount of
the purchase price or of the tender. Allen v.
Gates, 145 Ga. 652, 89 S.E. 821 (1916) (decided
under former Civil Code 1910, § 1169).
Allegation
that person to whom tender was made refused it
and stated that it was unnecessary to make any
further tender of any kind, as he would not
surrender the property save at the end of
litigation, is sufficient to show a waiver of
further tender, but does not supply the
deficiencies in the allegations that there had
been an actual tender of amounts, alleged in an
indefinite way, the plaintiffs relying on actual
tender as well as waiver. Allen v. Gates, 145
Ga. 652, 89 S.E. 821 (1916) (decided under
former Civil Code 1910, § 1169).
Title
to, and Rights in, Property Pending Redemption
Effect
on title of redemption or failure to redeem. -
Purchaser at tax sale acquires a defeasible
title, under which he is entitled to a deed from
the officer selling the property, and can convey
his own defeasible title to another person,
subject only to the right of redemption. If
amount required for redemption is paid or
sufficiently tendered, such payment or tender
revests title in the owner, but otherwise, at
expiration of redemption period, title becomes
absolute in purchaser or his grantee. Durham v.
Crawford, 196 Ga. 381, 26 S.E.2d 778 (1943)
(decided under former Code 1933, § 92-8301).
Upon
tender by owner under this section for the
purpose of redeeming his property from a tax
sale, purchaser's inchoate, qualified, or
defeasible estate terminates. Bowman v. Poole,
212 Ga. 261, 91 S.E.2d 770 (1956) (decided under
former Code 1933, § 92-8301).
Where
no redemption is made during the time in which
redemption is authorized, purchaser acquires
under the tax deed an absolute and unconditional
title to the land sold. Thereupon the owner and
all other parties authorized by law to redeem
lose their redemption rights and cease to have
any interest in the land. Forrester v. Lowe, 192
Ga. 469, 15 S.E.2d 719 (1941) (decided under
former Code 1933, § 92-8301).
State
of title held by sale purchaser or his grantee
pending period of redemption. - Purchaser at a
tax sale may convey the property before
expiration of redemption period, in which case
vendee acquires the inchoate or defeasible title
which passed to his vendor under the tax sale,
subject to right of owner to redeem within time
prescribed by this section. Braswell v. Palmer,
191 Ga. 262, 11 S.E.2d 889 (1940) (decided under
former Code 1933, § 92-8301).
Effect
of redemption by cotenant on rights of other
cotenants. - If cotenant redeemed property by
payment of redemption money to the purchaser at
tax sale, such redemption did not divest other
cotenant of title to his interest in the
property. The effect of the redemption would be
to restore title to the same owners who held it
before the tax sale. Andrews v. Walden, 208 Ga.
340, 66 S.E.2d 801 (1951) (decided under former
Code 1933, § 92-8301).
Right
of possession pending redemption. - During the
time allowed for redemption, a purchaser's title
is inchoate and he does not have the right to be
put in possession of the property. Elrod v.
Owensboro Wagon Co., 128 Ga. 361, 57 S.E. 712
(1907) (decided under former Civil Code 1895, §
909).
Rights
concerning rents pending redemption. - Since
rents accruing within 12 months after a tax sale
may not be used to supplement cash tendered in
redemption, and a purchaser at a tax sale is not
entitled to rents, issues, and profits accruing
between the time of his purchase and the
redemption of the property, rent for the
premises after the legal sale, not paid by the
tenant purchaser, is recoverable up to the time
his deed became absolute. Beckham v. Lindsey, 22
Ga. App. 174, 95 S.E. 745 (1918) (decided under
former Civil Code 1910, § 1169).
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OCGA §
48-4-41 Redemption by creditor without lien.
If the
property is redeemed by a creditor of the
defendant in fi. fa. who has no lien, the
creditor shall have a claim against the property
for the amount advanced by him in order to
redeem the property if:
(1)
There is any sale of the property after the
redemption under a judgment in favor of the
creditor; and
(2) The
quitclaim deed is recorded as required by law.
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OCGA §
48-4-42 Amount payable for redemption.
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 the tax deed,
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. If
redemption is not made until after the required
notice has been given, there shall be added to
the redemption price the sheriff's cost in
connection with serving the notice and 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. For
more information regarding returns
The
1996 amendment, effective July 1, 1996, deleted
former subsection (a), relating to certain
amounts payable for redemption; deleted the
subsection (b) designation; substituted
"The amount" for "In cases where
a county, municipality, or other political
subdivision purchases property at a tax sale,
the amount" at the beginning; and
substituted "the purchaser's
successors" for "his successors"
at the end.
Said
title is further amended by striking Code
Section 48_4_42, relating to the amount payable
for redemption, in its entirety and inserting in
lieu thereof a new Code Section 48_4_42 to read
as follows:
"48_4_42.
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 each
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 required
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, and the further sum of
20 percent of the amount paid for the property
at the sale to cover the cost of making the
necessary examinations to determine the persons
upon whom notice should be served. 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."
Cases
Decided under the Old 10% Redememtion Law State:
Purpose
of requirement that payment be made to purchaser
or his heirs. - By the terms of this section, a
prerequisite to redemption is that amounts
required for redemption must be paid to
purchaser, or his 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 he 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) (decided under Ga. L. 1937, p.
491, § 2).
Computation
of time period for which premium is due. - By
establishing the reference points of this
section 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).
Failure
to pay or tender to proper party as bar to
action to redeem. - Where proper tender would
have been to the holders under the security
deed, failure to pay or tender to them the
required amount for redemption is a bar to the
prosecution of action to redeem. Herrington v.
Old S. Inv. Co., 222 Ga. 428, 150 S.E.2d 623
(1966) (decided under Ga. L. 1937, p. 491, §
2).
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What
Happens to the Property if the Original Owner
Buys it Back (Redeems it)?
OCGA §
48-4-43 Effect of redemption.
When
property has been redeemed, the effect of the
redemption shall be to put the title conveyed by
the tax sale back into the defendant in fi. fa.,
subject to all liens existing at the time of the
tax sale. If the redemption has been made by any
creditor of the defendant or by any person
having any interest in the property, the amount
expended by the creditor or person interested
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.
"Lien"
construed. - As used in this section,
"lien" comprehends also title under
deeds for security of debt. Union Cent. Life
Ins. Co. v. Bank of Tignall, 182 Ga. 233, 185
S.E. 108 (1936) (decided under former Code 1933,
§ 92-8302).
Applicability
after statutory redemption period expired. -
This section is equally applicable where
property is redeemed after statutory period has
expired. Union Cent. Life Ins. Co. v. Bank of
Tignall, 182 Ga. 233, 185 S.E. 108 (1936)
(decided under former Code 1933, § 92-8302);
Caffey v. Parris, 186 Ga. 303, 197 S.E. 898
(1938) (decided under former Code 1933, §
92-8302).
Applicability
of this section to property sold for federal
taxes. - This section does not apply only to tax
sales by the state or some subdivision thereof.
While provisions of federal statutes control as
to manner in which property may be redeemed
after sale for federal taxes, once the
redemption has become effective, the effect of
the redemption as to other liens on the property
is determined by state statutes. Lowe v. City of
Atlanta, 221 Ga. 477, 145 S.E.2d 534 (1965)
(decided under former Code 1933, § 92-8302).
Effect
of redemption by cotenant on rights of other
cotenants. - If cotenant redeemed property by
payment of redemption money to purchaser at tax
sale, such redemption does not divest other
cotenant of title to his interest in the
property. The effect of the redemption would be
to restore title to the same owners who held it
before the tax sale. Andrews v. Walden, 208 Ga.
340, 66 S.E.2d 801 (1951) (decided under former
Code 1933, § 92-8302).
Purchase
by trustee in breach treated as redemption. -
Where in consequence of a trustee's breach of
duty an estate is sold for taxes, he cannot,
even after the expiration of the redemption
period, acquire a title from the purchaser at
the tax sale, good against his cestui que trust.
In equity the reconveyance will be treated as a
correction of the wrong, leaving the property
impressed with the original trust. Bourquin v.
Bourquin, 120 Ga. 115, 47 S.E. 639 (1904)
(decided under Ga. L. 1898, p. 85, § 3).
Where a
trustee allowed trust property to be sold for
taxes, but purchased the property individually
after the time for redemption had passed, the
effect was a revesting of the interest of the
cestui que trust, who was then entitled to
redeem the land at subsequent tax sale. Bourquin
v. Bourquin, 120 Ga. 115, 47 S.E. 639 (1904)
(decided under Ga. L. 1898, p. 85, § 3).
Effect
against sale purchaser with independent title. -
Where land is redeemed no better title is
acquired than the person redeeming had before,
and if the purchaser at the tax sale has an
independent title, it is not divested by the
redemption. Elrod v. Owensboro Wagon Co., 128
Ga. 361, 57 S.E. 712 (1907). See also Morrison
v. Whiteside, 116 Ga. 459, 42 S.E. 729 (1902)
(decided under Ga. L. 1898, p. 85, § 3).
Effect
of sale and redemption on restrictions as to use
of property. - Whether or not a restriction of
land to use as a park might ordinarily be
extinguished by a valid sale of the land under a
municipal execution for paving assessments,
where owner of the property at time of sale
under execution merely redeems it, the effect of
such redemption is to place title back into such
owner, subject to the restriction. Caffey v.
Parris, 186 Ga. 303, 197 S.E. 898 (1938)
(decided under former Code 1933, § 92-8302).
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The
statute requires that the purchaser at a tax
sale "shall" deed the property back
upon payment and demand. If the holder of the
title refuses the former owner may go to court
and, through the equitable powers of the court,
require that the property be reconveyed.
48-4-44
Quitclaim deed by purchaser.
(a) 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.
(b) The
recitals required by this Code section shall be
prima-facie evidence of the facts stated.
Section
inapplicable to sale for drainage assessments. -
Where 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) (decided under former Civil Code 1910, §
1172).
That
purchaser does not yet have deed is no defense
to demand for deed. - It is no defense to a
demand for a deed under this section to answer
that the purchaser has not yet had the selling
officer make a deed to him. Elrod v. Owensboro
Wagon Co., 128 Ga. 361, 57 S.E. 712 (1907)
(decided under Ga. L. 1898, p. 85, § 5).
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The
former owner of a property sold at a tax sale
has a minimum of 12 months from the date of sale
to redeem the property. Thereafter, if the
holder of the tax deeds sends the appropriate
notices concerning Notice of Foreclosure of the
Right of Redemption and the former owner does
not redeem, the right to redeem is forever
barred. The statute for redemption is technical
and must be followed to the letter for a proper
redemption to occur.
OCGA §
48-4-45 Notice of foreclosure of right to
redeem; time; persons entitled to notice.
(a)
After 12 months from the date of a tax sale, the
purchaser 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:
(1) To
be served upon all of the following persons who
reside in the county in which the property is
located:
(A) The
defendant in the execution under or by virtue of
which the sale was held;
(B) The
occupant, if any, of the property; and
(C) All
persons having of record in the county in which
the land is located any right, title, or
interest in, or lien upon the property;
(2) To
be sent by registered or certified mail to each
of the persons specified in subparagraphs (A),
(B), and (C) of paragraph (1) of this subsection
who resides outside the county in which the
property is located, if the address of that
person is reasonably ascertainable; and
(3) To
be published, if that tax sale occurs on or
after July 1, 1989, in the newspaper in which
the sheriff's advertisements for the county are
published in each county in which that property
is located, which publication shall occur once a
week for four consecutive weeks in the six-month
period immediately prior to the week of the
redemption deadline date specified in the
notice.
(b)
Nothing contained in this Code section shall be
construed to require that any notice be sent to
or served upon any person whose right, title,
interest in, or lien upon the property does not
appear of record in the county in which the land
is located.
(c) The
heirs of any deceased owner of any land entitled
to notice pursuant to this Code section shall be
served by the sheriff or notified as provided in
this article.
..............
Computation
of time. - This section requires that 12 months
shall have elapsed before the right to redeem
property shall be foreclosed and before notice
of the right to foreclose the right shall be
served. Wallace v. President St., 263 Ga. 239,
430 S.E.2d 1 (1993).
Lienholders
acquiring interest subsequent to tax sales not
barred from redemption. - This section does not
provide that the interest must have been held at
the time of the tax sale. The section requires
notice to lienholders who exist at the time of
any attempted foreclosure of the right of
redemption. Therefore, such lienholders are not
barred from the right of redemption by reason of
having acquired their interest subsequent to the
tax sale. Leathers v. McClain, 255 Ga. 378, 338
S.E.2d 666 (1986).
Power
of court of equity to allow redemption after
expiration of period. - After the statutory
redemption has expired, right to redeem is gone,
and there is no power even in a court of equity
to authorize redemption of the property in such
cases. Boroughs v. Lance, 213 Ga. 143, 97 S.E.2d
357 (1957) (decided under Ga. L. 1937, p. 491,
§ 2).
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The tax
sale purchaser of the property must start the
process to personally serve the former owner
with the below described Notice of Foreclosure
of Right to Redeem not less than 45 days prior
to the expiration of the date set for redemption
in the Notice. The Notices may not be sent until
a minimum of one year from the date of purchase
has elapsed. Wallace v. President Street, LP,
263 Ga.239, 430 S.E.2d 1 (1993).
OCGA §
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
________, 19____.
The
tax deed to which this notice relates is dated
the ________ day of ________, 19____, 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 ________, 19____, by
payment of the redemption price as fixed and
provided by law to the undersigned at the
following address: ________________________.
Please
be governed accordingly.
*
* *
____________
(b) 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.
(c) 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.
(d)
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.
(e)
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.
Constitutionality.
- The notice to persons outside the county under
§ 48-3-9(b) and subsections (b) and (c) of this
Code section 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).
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Yes. As
the statute states, once the holder of the tax
deed serves the Notice of Foreclosure of the
Right of Redemption, the former owner must
tender all the money owed plus interest to
challenge the tax deed. There are two (2)
exceptions to this rule: 1) the former owner may
challenge that the tax was not due at the time
the land was sold by the Sheriff, and 2) that no
proper Notice was given.
OCGA §
48-4-47 Tender of redemption price before action
to cancel tax deed.
(a)
After notice to foreclose the right of
redemption as provided for in this article has
been given, no action shall be filed, allowed,
sanctioned, or maintained for the purpose of
setting aside, canceling, or in any way
invalidating the tax deed referred to in the
notice or the title conveyed by the tax deed
unless and until the plaintiff in the action
pays or legally tenders to the grantee in the
deed or to his successors the full amount of the
redemption price for the property, as provided
for in this article.
(b)
Subsection (a) of this Code section shall apply
unless it clearly appears that:
(1) The
tax or special assessment for the collection of
which the execution under or by virtue of which
the sale was held was not due at the time of the
sale; or
(2)
Service or notice was not given as required in
this article.
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If
nothing happens with regard to property
purchased at a tax sale, except that the
purchaser continues to hold the tax deed, the
title to the property will ripen into a valid
title four (4) years after the date of the tax
sale (for post 1989 property). The four (4)
years has been considered by the Georgia Supreme
Court to be a statute of repose, even though the
statute refers to ripening by prescription.
Moultrie v. Wright, 266 Ga. 30, 464 S.E.2d 192
(1995)(Huntstein, J.). However, regardless of
the Moultrie case, this author thinks we haven't
seen the end to the challenges for redemption
where no notice is sent between 1 and 7 years
after purchase at a tax sale.
OCGA §
48-4-48 Ripening of tax deed title by
prescription.
(a) A
title under a tax deed properly executed at a
valid and legal sale prior to July 1, 1989,
shall ripen by prescription after a period of
seven years from the date of execution of that
deed.
(b) A
title under a tax deed executed on or after July
1, 1989, but before July 1, 1996, shall ripen by
prescription after a period of four years from
the execution of that deed. A title under a tax
deed properly executed on or after July 1, 1996,
at a valid and legal sale shall ripen by
prescription after a period of four years from
the recordation of that deed in the land records
in the county in which said land is located.
(c) A
tax deed which has ripened by prescription
pursuant to any provision of this Code section
shall convey, when the defendant in fi. fa. is
not laboring under any legal disability, a fee
simple title to the property described in that
deed, and that title shall vest absolutely in
the grantee in the deed or in the grantee's
heirs or assigns. In the event the defendant in
fi. fa. is laboring under any legal disability,
the prescriptive term specified in this Code
section shall begin from the time the
disabilities are removed or abated.
(d)
Notice of foreclosure of the right to redeem
property sold at a tax sale shall not be
required to have been provided in order for the
title to such property to have ripened under
subsection (a) or (b) of this Code section.
.......
This
section is not intended to exempt property sold
for taxes from taxation for seven years after it
was so sold or until it was redeemed. It simply
provides a method for perfecting title to
property sold under an execution for taxes.
Patterson v. Florida Realty & Fin. Corp.,
212 Ga. 440, 93 S.E.2d 571 (1956).
.......
Reprinted
for GTS with exclusive permission of:
Dana Garrett Diment
Smith & Diment
402 Newnan Street
Carrollton, Georgia 30117
© Copyright. Diment. 1997 - 2002.
Unauthorized reproduction is strictly
prohibited.
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