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

O.C.G.A. § 48-6-77: Revenue and Taxation — O.C.G.A. § 48-6-77

What this law says, in plain English

Failure to pay required recording tax blocks collection and foreclosure on secured debt. Payment of tax plus interest and 50% penalty removes the bar and allows collection to proceed.

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