§ 170-2. Properties excluded from transfer of tax lien.

O.C.G.A. § 48-3-19, as amended in the 1997 legislative session by Senate Bill 270, allows that certain properties be removed from eligibility for having their tax liens transferred to third parties. If a property is among a list of properties recommended by the tax commissioner and approved by the board of commissioners as eligible for exclusion from transfer, a third party may not pay an execution issued for ad valorem property taxes on that property and thereby become the transferee of such execution.

On June 18, 1997, the board of commissioners held a public hearing on the issue of excluding specific properties from transfer of execution. After the hearing, the tax commissioner presented a list of specific homestead properties of the elderly and/or disabled with limited income and other specific properties to the board of commissioners recommending their exclusion from transfer of tax execution.

All properties listed and approved by the board of commissioners are excluded from transfer and protected. The tax commissioner cannot prohibit the transfer of tax liens on properties which were omitted from the listing. These specific properties that meet the criteria below for exclusion from transfer are coded in the OASIS system on the PSUM screen in the levy/sale field as "E" as follows:

(1)

Widows year support;

(2)

Bankruptcy;

(3)

Land bank authority;

(4)

In litigation (suit, condemnation, or deceased)

(5)

Exempt properties with sanitary assessment only coded as:

a.

EO - Housing authority;

b.

E1 - Public property;

c.

E2 - Religious;

d.

E3 - Charitable;

e.

E4 - Cemetery;

f.

E5 - Nonprofit hospital;

g.

E6 - Educational institution;

h.

E9 - Other.

(1)

Specific homestead property coded as H02 through H28.

Any taxpayer who would qualify for H02 through H28 homestead but did not apply, will be eligible for a payment plan on delinquent taxes on the taxpayer's primary residence.

Each year the tax commissioner will review the excluded property list; properties that no longer qualify will be removed and newly qualified properties will be added. The now recommended list will be presented to the board of commissioners.

(Res. No. 97-0792, 6-18-97)

Editor's note

Resolution No. 97-0792, adopted June 18, 1997, did not specifically amend this Code; hence, its inclusion as § 170-2 was at the editor's discretion.