Ripening of the Tax Deed Title by Prescription
-AN ALTERNATIVE METHOD-
The term prescription refers to a process whereby, over a period
of time a tax deed becomes a fee simple title. This process promotes
an alternative method to obtain fee simple title without the legal
intricacies of the foreclosure process.
A title under a tax deed properly executed at a valid and legal
sale prior to July 1, 1989, shall ripen by prescription after
a period of seven (7) years from the date of execution of that
deed (O.C.G.A.§ 48-4-48).
A title under a tax deed executed on or after July 1, 1989, but
before July 1, 1996, shall ripen by prescription after a period
of four (4) years from the execution of that deed (O.C.G.A.§
48-4-48).
A title under a tax deed properly executed on or after July 1,
1996, at a valid and legal sale shall ripen by prescription after
a period of four (4) years from the recordation of that deed in
the land records in the county in which said land is located (O.C.G.A.§
48-4-48).
Notice of foreclosure of the right to redeem is not required
in order for the title to ripen by prescription. In order to protect
your tax sale investment, subsequent taxes should be paid.
A recent Georgia Supreme Court Decision, [Blizzard v. Moniz, 271 Ga.
50, 518 S.E. 2d 407 (1999)] has rendered "ripening by prescription"
(O.C.G.A. §48-5-48) inapplicable to tax sale purchases in most cases.
The Court determined that actual possession of the property is necessary
for a tax deed to convey fee simple title to the property absent the process
of barring or foreclosing the right of redemption.
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