Georgia · Official Code of Georgia Annotated — full code (public domain; via Open US Law, CC BY 4.0)

O.C.G.A. § 48-4-78: Revenue and Taxation — O.C.G.A. § 48-4-78

What this law says, in plain English

Tax collectors may foreclose on property for delinquent ad valorem taxes after a 12-month waiting period by filing a petition in superior court. Enforcement proceedings can be amended to include subsequently delinquent taxes.

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