Clean Air Force

Tax Matters
Click to View

Issuance and Fi.Fa Recordation

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.

 The Fulton County Tax Commissioner's Office follows legal procedures prescribed by the Official Code of Georgia Annotated (O.C.G.A.) when levying property. It is strongly suggested that you read those sections of Georgia law which pertain to tax executions and tax foreclosures. O.C.G.A. Title 48-Revenue and Taxation, Chapter 3- "Tax Executions," and Chapter 4 - "Tax Sales," contain important information.