The governing law
Georgia sells redeemable tax deeds. The county tax commissioner or tax collector issues an execution against a delinquent parcel, levies on it, and sells the property itself at public outcry on the first Tuesday of the month. The winning bidder receives a tax deed, but that deed does not settle ownership right away. For at least 12 months the owner, or anyone holding an interest in or a lien on the property, can redeem by paying the bid plus a 20 percent premium, and the right to redeem continues past that year until the purchaser bars it with the statutory notice. Chapter 3 of Title 48 governs the tax executions and Chapter 4 governs the sale, the redemption, and the barment.
O.C.G.A. Title 48, Chapter 4
Read the statuteTax Sales
O.C.G.A. 48-3-3
Read the statuteExecutions for nonpayment of taxes collectible by tax collectors and tax commissioners
O.C.G.A. 48-3-19
Read the statuteTransfer of executions
O.C.G.A. 48-4-1
Read the statuteProcedures for sales under tax levies and executions
O.C.G.A. 48-4-5
Read the statutePayment of excess
O.C.G.A. 48-4-40
Read the statutePersons entitled to redeem land sold under tax execution; payment; time
O.C.G.A. 48-4-42
Read the statuteAmount payable for redemption; additional costs
O.C.G.A. 48-4-45
Read the statuteNotice of foreclosure of right to redeem; persons entitled to notice
O.C.G.A. 48-4-46
Read the statuteForm of notice of foreclosure of right to redeem; service
O.C.G.A. 48-4-48
Read the statuteRipening of tax deed title by prescription
O.C.G.A. 48-4-81
Read the statuteJudicial in rem sale procedures; minimum bid; 60 day owner redemption
O.C.G.A. 9-13-161
Read the statuteWhere and when sales under execution held
O.C.G.A. 48-2-40
Read the statuteRate of interest on past due taxes
Want the mechanics in plain English instead of statute numbers? See how to buy in Georgia, the redemption period, and the full Georgia walkthrough.
Statute citations verified Jul 25, 2026. Statutes are amended; always confirm the current text at the official link before you rely on it.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.