Tax Sale Procedures

The Fulton County Tax Commissioner’s Office follows certain procedures when it levies upon a piece of property. These procedures are prescribed by the Official Code of Georgia Annotated (O.C.G.A.). You will see code sections referenced throughout this information. These references are a starting point for your research and are by no means a complete listing. It is strongly suggested that you read those sections of Georgia law which pertain to Tax Executions and Tax Sales. O.C.G.A.§ Title 48 - Revenue and Taxation, Chapter 3 – Tax Executions, and Chapter 4 – Tax Sales, contain important information. Also read and research those Opinions of the Attorney General and Judicial Decisions that are shown after each code section. These opinions and court cases are extremely important and must be taken into consideration when interpreting these laws. Each procedure and reference code section to which you may refer will be explained.