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Georgia State Code
Title      48
Chapter       5  
Section Navigation     1 ... 7.3       7.4 ... 15    
  15.1 ... 24           25 ... 33    
    40 ... 47       47.1 ... 52    
  52.1 ... 73         74 ... 83    
    84 ... 106       107 ... 126   
 126.1 ... 134       135 ... 143   
   144 ... 153       154 ... 163   
   164 ... 202       203 ... 222   
   223 ... 232       233 ... 242   
   260 ... 268       269 ... 291   
   292 ... 299.1     300 ... 308   
   309 ... 341       342 ... 349.1 
 349.2 ... 355       356 ... 400   
   401 ... 424       425 ... 447   
   448 ... 473       474 ... 492   
   493 ... 508       509 ... 518   
   519 ... 543       544 ... 546     
Section<<< 25 26 27 28 29 30 31 32 32.1 33 >>>  
Title 48, Chapter 5, Section 28 (48-5-28)

(a) Except as otherwise provided in Code Section 53-7-91, taxes shall be paid before any other debt, lien, or claim of any kind. The property returned, the property held at the time of returning property, and the property held after the time of returning property shall always be subject to a lien for taxes.

(b) The title and operation of a security deed shall be superior to the taxes assessed against the owner of property when the tax represents an assessment upon property of the owner other than that property specifically subject to the title and operation of the security deed.

Saturday May 23 18:59 EDT


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