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

Issuance and Recordation of Fi.Fa

At any time after the 30 day notice has elapsed, the Tax Commissioner shall issue an execution (Fi.fa. or tax lien) against the owner and the property. The execution (fi.fa.) is directed “to all and singular sheriffs of this state” (which means Sheriffs or Tax Commissioners who serve as Ex-Officio Sheriffs) and shall direct them to seize and sell the property of the delinquent taxpayer to satisfy the delinquent taxes. The property shall be plainly described on the execution (Fi.fa.). The execution also bears interest at the rate of 1% per month from the date the tax was due. The execution (Fi.fa.) is then recorded on the General Execution Docket (GED) of the Clerk of Superior Court.