Pointing Out Privilege

If the property being levied upon is a house and lot, then the Tax Commissioner routinely seizes it all. However, if a larger parcel is being levied, it may not be prudent to sell all of it, and a portion may be set aside for levy purposes. The delinquent taxpayer may select the property to be sold. This is known as the “pointing out privilege.” However, it is at the discretion of the Ex-Officio Deputy Sheriff to levy on additional property whenever it is deemed necessary to secure prompt collection of delinquent taxes (O.C.G.A.§ 48-3-4).