When a tax bill becomes delinquent, the 税务专员 may issue a tax lien against the property. 税收留置权，也被称为Fi.Fa., from the Latin term Fieri Facias, may also be referred to as a tax execution. A tax lien is a claim or encumbrance placed on a property that authorizes the 税务专员 or the Sheriff to take whatever action is necessary and allowed by law to obtain overdue taxes. It is also the first step in taking the property to tax sale.
不动产, the 税务专员 must issue a 30-day notice to the property owner before filing the lien. Liens on personal property may be filed at any time after the account becomes delinquent. 留置权一直保留到税款全部付清, 并可能影响个人信用记录, 不动产交割手续及其他法律程序. 一个Fi.Fa. 申请费也被添加到拖欠的账户中.
满足留置权, 可以现金向税务局局长缴付, 检查, 信用卡(可能需要支付手续费), 本票或汇票. The 税务专员 accepts partial payments but does not offer formal payment plans. Making partial payments on delinquent property does not necessarily prevent the property from progressing to levy and tax sale.
如果逾期未付款.Fa. 发行, the 税务专员 will proceed to levy upon and sell the property to obtain the taxes due.
Once a tax lien has been filed, the 税务专员 may levy on the property. A levy of a tax lien is the act of setting aside a portion or a whole of a delinquent taxpayer’s property to satisfy the lien. In other words, a levy is a "seizure" of property on which taxes are owed.
In the case of real property, "seizure" may be made by posting a sign on the property to that effect. 这并不影响财产的所有权, nor does it affect the right of the property owner to reside on the property.
When levied upon, personal property is seized in the literal sense. The 税务专员 may take inventory of and store personal property until taxes are paid or until the property is sold at tax sale.
In all cases, notice is sent when a property has been levied upon. 在这个阶段, additional levy costs and fees are added to the delinquent account, 我们只接受经过认证的资金作为付款. 保证资金包括现金、本票或汇票. 不接受支票、信用卡和银行卡. No partial payments will be accepted once a property has been levied upon.
一旦房产被选中进行税务出售, additional costs are added to the delinquent account for title research, 广告和其他必要的行动. The property owner still has the option at this point to pay all applicable taxes, 防止房产出售的成本和费用. 只接受认证资金.
The 税务专员 will advertise the property to be sold in the The Leader-Tribune for four consecutive weeks prior to the date of sale. 广告还包括销售的日期和时间. All sales take place in front of the 桃县 Courthouse. Owners whose property is scheduled for sale will receive written notification prior to the sale as will those who may hold mortgages or liens on the property.
Those interested in participating in the tax sale must register with the 税务专员’s office prior to the start of the sale. 参加义卖是不收费的. Tax sales are conducted as auctions, and properties are sold to the highest and best bidder. This is not only the bidder who bids the highest amount for purchase of the property but also who can actually pay the amount that day. The opening bid is equal to the amount of taxes due plus costs.
The purchaser of property at tax sale must make payment with certified funds (i.e., 现金, 现金ier’s 检查 or certified 检查 issued or certified by a financial institution which is insured with the FDIC or FSLIC). 购买者在付款时收到收据, and the 税务专员 will issue a tax deed in the name of the purchaser and have the deed properly recorded. Purchasers are responsible for paying property taxes as they become due. If taxes become delinquent after purchase, a notice of intent to Fi.Fa. is sent to the purchaser and a lien is filed in the tax sale purchaser's name.
Purchasers of property at tax sale do not automatically "own" the property, 业主不会立即被驱逐. Purchasers must by law allow the owner one year after the date of sale to redeem the property. 除业主外, 任何对房产有合法权益的人, such as a mortgage company or anyone who holds a lien on the property, 也可以赎回财产吗. 赎回财产, the owner or interested party must pay the purchaser the amount the purchaser paid at tax sale, 加上金额的20%. 除了这个数额, the purchaser may also add to the redemption price the dollar amount of any subsequent property taxes the purchaser paid on the property after the tax sale took place.
One year from the date of the tax sale the purchaser may foreclose on the right of redemption and forever bar anyone from redeeming the property from that time on. 买方必须就该行动发出书面通知. At that point, the purchaser may take steps to become the deeded owner of the property. The purchaser will automatically take title to the property four years after the date the tax deed was recorded if the property is not redeemed, even if the purchaser does not formally foreclose on the right of redemption. 这个过程也被称为税务契约的“成熟”.
Purchasers of properties at tax sales have certain responsibilities regarding the sale. We suggest you consult legal counsel to determine the correct course of action before and after the purchase of property at a tax sale. 有关格鲁吉亚税收销售的完整信息, 请参阅乔治亚州官方法典注释(O).C.G.A.).