§ 46-31. Levy on land.

(a)

Whenever any real estate is levied upon by the sheriff for taxes, it shall be the sheriff's duty before proceeding to advertise the property for sale as provided by law to give 20 days' written notice of the levy to the record owner of the property and the owner of each security deed and mortgage contained in the list filed with him as provided in subsection (b) of this section. The period of 20 days shall begin to run from the time the notice is personally delivered or, when delivered by registered or certified mail as provided in this section, from the date of its mailing. The notice shall contain a description of the land levied upon, the name of the owner of the land, the year or years for which the taxes were assessed, and a statement of the amount of the taxes due, together with the accrued cost. The notice shall be delivered to the owner either in person or by registered or certified mail, with return receipt requested at the address given on the list. The sheriff shall keep a copy of the notice on which he shall enter the date the notice was delivered and how, where, and to whom the notice was delivered. The sheriff shall file the copy with the list provided for in this section.

(b)

In order to entitle any owner of a security deed or mortgage to notice as provided in subsection (a) of this section, a list of each security deed and mortgage as to which the notice is desired shall be filed by the owner of the deed or mortgage on or before December 20 of each year with the clerk of the superior court of the county in which the land covered by the deed or mortgage lies. In addition to showing the deeds and mortgages, the list shall show the name and address of the owner, the name and post office address of each grantor or mortgagor, and the book and page of the record where each security deed and mortgage so listed is recorded. The list shall be promptly recorded by the clerk in a book to be kept by him in his office for that purpose.

(c)

Within ten days after the filing of the list provided for in subsection (b) of this section, the clerk shall transmit the list to the county sheriff. The sheriff shall file the list in his office as a record and shall enter on the execution docket of his office the date the list was received by him. The sheriff shall also enter on the docket the date on which notice to the owner of a security deed or mortgage, as provided for in this section, was personally delivered and on whom and where or, if the delivery is made by registered or certified mail, the date when it was mailed, to whom, and at what address. The return receipt of a mailing shall be filed with the list as a record of the sheriff's office. For the giving of this notice the sheriff shall receive, when the notice is personally delivered, the sum of $3.00 and, when delivered by registered or certified mail, the sum of $1.25.

(d)

Fees of the sheriff and of the clerk of the superior court for services under this section shall become a part of the costs and shall be paid by the owner of the security deed or mortgage receiving the notice.

(e)

The rights, interests, and security of any owner of a security deed or mortgage complying with this section shall not be affected by a tax sale and a deed of conveyance made pursuant to a tax sale unless such sale or deed is in compliance with this section.

(f)

Nothing contained in this section shall:

(1)

Affect or abridge any right or remedy provided by law for any owner of a security deed or mortgage who fails or neglects for any reason to file the list with the clerk of the superior court; or

(2)

In any way change, alter, or limit the right of redemption under law of property sold for taxes.

(Ord. No. 0-22-96, § 11-8, 5-20-96)

State law reference

O.C.G.A. § 48-3-9.