Wilkinson County, Georgia
AN ORDINANCE OF WILKINSON COUNTY, GEORGIA TO PROVIDE PROCEDURES FOR JUDICIAL IN REM TAX LIEN, FORECLOSURE; TO PROVIDE DEFINITIONS; TO PROVIDE FOR RELATED MATTERS; TO REPEAL CONFLICTING ORDINANCES AND FOR OTHER PURPOSES
WHEREAS, the Georgia General Assembly enacted Article 5 of Chapter 4 of Title 48 of the Official Code of Georgia Annotated, relating to tax sales by providing for a method of judicial in rem foreclosure of tax executions; and
WHEREAS, there exist parcels of land in Wilkinson County upon which taxes are owed and which present collection difficulties as well as health and safety hazards to the public; and
WHEREAS, the judicial in rem tax foreclosure method appears to provide an effective and efficient means of tax foreclosure designed to avoid title objections to property sold at tax sales;
NOW, THEREFORE, IT IS HEREBY RESOLVED, by the Board of Commissioners of Wilkinson County, that, pursuant to OCGA § 48-4-76, in addition to and as an alternate procedure to non-judicial tax foreclosures, the Wilkinson County Tax Commissioner be directed and is hereby directed to undertake foreclosure of delinquent tax executions on those properties which the Tax Commissioner may deem the use of such procedures more efficient and effective
BE IT ORDAINED, by the Board of Commissioners of Wilkinson County, Georgia, and it is hereby ordained by authority of same:
"Interested Party" means:
"Redemption Amount" means: The full amount of the delinquent ad valorem taxes, accrued interest at the rate specified in OCGA § 48-4-20, penalties as determined in accordance with OCGA § 48-2-44, and costs incurred by the county in collecting such taxes including, without limitation, the cost of title examination and publication of notice.
II. THE PETITION
(a) After an ad valorem tax lien based upon an approved digest has been delinquent for 12 months, the Tax Commissioner may commence tax foreclosure in accordance with this Ordinance.
(b) The Tax Commissioner may commence tax foreclosure by filing a petition in the Superior Court. Said petition must include:
(c) The petitioner shall mail copies of the petition by certified mail, return receipt requested, to all interested parties whose identity and address are reasonably ascertainable. Copies of the petition shall also be mailed by first-class mail to the property address to the attention of the occupant(s) if any, and shall be posted on the property.
(d) Simultaneous with the filing of the petition, the petitioner shall file a lis pendens notice in the Office of the Clerk of the Superior Court;
(e) Within 30 days of the filing of the petition, a notice shall be published twice in the official organ of Wilkinson County. Said notice shall specify:
III. THE HEARING
(a) The petitioner shall request a judicial hearing not earlier than 30 days after the filing of the petition. At such hearing any interested party has 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 may render its judgment and issue an order finding and ordering as follows:
a. Rights of redemption provided under federal law
b. Tax liens held by Georgia governmental entities other than the petitioner which are superior to the ad valorem taxes identified in the petition by virtue of OCGA 48-2-56
c. The holders of easements and rights-of-way described in OCGA 48-4-77(1)(c); andd. The holders of the benefits and burdens of any real covenants filed of record as of the date of filing of the petition;
e. The sale shall become final and binding 60 days after the date of the sale in accordance with OCGA § 48-4-81
(b) If upon production of evidence, the Court determines 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 adequate time to close the estate.
IV. THE SALE
V. EFFECTIVE DATE.
This Ordinance shall become effective on the 6th day of February 1996.
VI. CONFLICTING ORDINANCES REPEALED.
All ordinances in conflict with this Ordinance are hereby repealed.
APPROVED, by the Board of Commissioners of Wilkinson County, Georgia, in a regularly scheduled meeting held on the 6th day of February 1996.
WILKINSON COUNTY, GEORGIA, acting by and through its Board of Commissioners