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GA HB661
Bill
Status
Passed
2/20/2018
Primary Sponsor
Bruce Williamson
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AI Summary
- State tax executions filed by the Department of Revenue on or after the Act's effective date attach to real property only in the county where filed, eliminating the previous state-wide attachment to all real property across Georgia.
- All pre-January 1, 2018 executions or writs of fieri facias on general execution or lien dockets were invalidated as of December 31, 2017, but could be renewed for 10 years if last recorded within 7 years before that date; renewed executions retain their original priority date.
- The Department of Revenue must maintain a publicly accessible, free, internet-based information management system for searching execution records by taxpayer name, execution number, SSN (last four digits), or federal EIN, and must file executions within 5 years of final assessment, with a 10-year expiration and no renewal by nulla bona.
- The seven-year enforcement deadline for county, municipal, and other tax executions is amended to exclude executions issued by the commissioner, and the entire Code Section 44-1-18 governing certificates of clearance and statements of lien for real property conveyances is repealed and reserved.
- The Georgia Superior Court Clerks' Cooperative Authority is directed to revise its state-wide automated information system to include electronic links from state tax execution index records to the Department of Revenue's information management system and to provide a searchable electronic filing submission docket for pending executions.
Legislative Description
Tax liens; transmittal, filing, recording, access to, and territorial effect issued by Department of Revenue; revise provisions
Last Action
Effective Date
2/20/2018
Committee Referrals
Finance1/30/2018
Ways and Means1/8/2018
Full Bill Text
No bill text available