Fulton County, GA tax sales

New here? Read how Georgia tax sales work, the difference between a lien and a deed, and redemption periods.

Notes for Fulton County

• •Sale format is in person public outcry on the Fulton County Courthouse steps at 136 Pryor Street SW, Atlanta. Legal sale hours are 10:00 a.m. to 4:00 p.m. and bidding usually starts at 10:00 a.m. (Tax Commissioner Property Tax Sales page and Property Tax FAQ).
• •The Fulton County Tax Commissioner also serves as Ex-Officio Sheriff of Fulton County. Each Ex-Officio Sheriff or Deputy Sheriff appointed by the Sheriff has full power to advertise and bring property to sale to collect state and county taxes (O.C.G.A. 48-2-55), per the Authority To Sell page.
• •Levy notice: when real estate is levied on, the Ex-Officio Deputy Sheriff must give 20 days written notice before advertising to the owner, tenant, security deed holder, IRS, Georgia Department of Revenue and Labor, and EPD or EPA where applicable. Notice goes by certified mail and, if undeliverable, is served in person (Levy page).
• •Advertising: all properties to be auctioned are advertised for four consecutive weeks before the first Tuesday of the month, in the legal section of the Fulton Daily Report under the heading "704 Non-Judicial Tax Sale." The Advertising page also lists www.fultonlegals.com, but that domain now redirects to a parked page and no longer serves legal notices, so rely on the print legal organ. The FAQ separately names the South Fulton Neighbor newspaper and the courthouse steps posting boards, and the Property Tax Sales page describes a courtesy listing in the Wednesday edition of the South Fulton Neighbor for four weeks before the sale.
• •Bid list: the Courtesy Starting Bid List page states that courtesy lists are provided before the auction and that a final list of properties for sale with starting bid prices is available on the day of sale. No machine readable or downloadable list is posted online.
• •Payment terms: payment in full is required at the conclusion of the sale in cash, certified check, cashier's check, or money order. Purchasers must remit immediately after the sale closes and sign a statement of the purchase price. A defaulting purchaser is liable for the purchase money under O.C.G.A. 9-13-170 (Payment page).
• •Post sale: written notice of the sale goes to the tenant, owner, mortgage company, IRS, and the Georgia Department of Revenue and Labor where applicable, with the purchaser's name and address (Sale Closing page).
• •Redemption, as stated by the county: the owner, creditor, or any person with an interest may redeem at any time during the 12 months following the tax sale by paying the tax deed purchaser the amount paid at the sale plus a 20 percent premium for the first year or fraction of a year, plus any taxes and special assessments paid by the purchaser after the sale, plus a 10 percent premium for each additional year or fraction of a year, plus costs. The purchaser cannot take actual possession, collect rents, improve any structure, or grade the lot during the redemption period (Rights of Redemption page, citing O.C.G.A. 48-4-40 through 48-4-44).
• •Delinquency mechanics: interest accrues monthly from the day after the due date at the bank prime loan rate plus 3 percent, with an added 1 percent per month on Fulton County and City of Atlanta amounts over $1,000 capped at 12 percent per year. Penalties are 5 percent at 120 day intervals up to four times (Delinquent Taxes page).
• •Mailing address for delinquent and current tax payments given in the FAQ is Fulton County Tax Commissioner, 141 Pryor Street, Suite 1106, Atlanta, GA 30303. The countywide Fulton County site lists the department at 141 Pryor Street SW, Suite 1113. The Tax Commissioner site footer and Government Center location page give 141 Pryor Street SW, Atlanta, GA 30303 with phone 404.613.6100.
• •The Tax Commissioner's Press Release page currently reads "There are no releases available at this time," so no dated sale announcement was available to capture.