§ 46-37. Purchase by city at sale under execution.

If, during any sale of property by the city for taxes due and after the property has been offered a reasonable time, no one present at the sale bids an amount for the property being sold which is as much as the total of the tax due plus the officer's cost due on the sale, then any duly appointed officer or agent of the city may purchase the property for the city. If the city purchases property at a sale, the marshal or other officer conducting the sale shall make to the city a deed to the property sold and shall deliver the deed to the officer designated by the city to receive it. Title acquired by a city at a tax sale by a deed issued pursuant to the sale shall be as perfect, valid, and binding, after the period provided for redemption by the owner has elapsed and there is no redemption by the owner, as if purchased by any person other than the city. The marshal or other duly authorized officer conducting the sale shall put the city through any officer or person the city designates, in possession of the property so sold.

(Ord. No. 0-22-96, § 11-14, 5-20-96)

State law reference

O.C.G.A. § 48-5-359(b).