Fulton County

	Tax Commissioner (TC) Home
	Message from the TC
	Recent Article from the TC
	Chief Deputy TC
	About Our Office
	Office Locations
	Office Hours
	Accounting
	Motor Vehicles
	Property Taxes
	Search for Tax Bill
	Tax Summary Request for Multiple Parcels
	Delinquent Taxes Foreclosures
	Property Tax Sales
	Procedures
	Fieri Facias (Fi.Fa)
	Authority to Sell
	30-day Notice
	Fi.Fa Recordation
	Levy
	Pointing Out Privilege
	Advertising
	10-day Notice
	Courtesy Starting Bid List
	Payment
	Sale Closing
	After the Tax Sale
	In-Rem Judicial Tax Foreclosure
	Tax Sale Sample Letter
	Obtaining a Tax Fi.Fa.
	FAQ
	Solid Waste Management
	Service Centers
	Delinquent Properties
	Glossary

Arthur E. Ferdinand
Fulton County Tax Commissioner

Property Taxes

Authority to Sell

The Fulton County Tax Commissioner also serves as Ex-Officio Sheriff of Fulton County. Each Ex-Officio Sheriff or Deputy Sheriff as appointed by the Sheriff has full power to advertise and bring property to sale for the purpose of collecting taxes due the state and county (O.C.G.A.§ 48-2-55).

Taxes due the state and county are not only against the owner but also against the property regardless of judgments, mortgages, sales, or encumbrances. Taxes constitute a general lien upon all property of a taxpayer and the lien attaches on January 1st of each tax year, even though a Fi.fa. has not been issued (O.C.G.A.§ 48-2-56 and 48-5-28).