§ 32-27. Failure to pay tax.

(a)

The City shall forthwith issue an execution against any person who has defaulted in the payment of any ad valorem tax to be paid. The execution thus issued shall be a lien on all the property of such person, both real and personal, and shall be placed in the hands of the City officer responsible for collection by levy and sale.

(b)

The City Clerk or other person authorized to collect the taxes due to the municipality may attach the property of the delinquent taxpayer on any ground provided by O.C.G.A. § 18-3-1 or on the ground that the taxpayer is liquidating his property in an effort to avoid payment of the tax.

(c)

The City Clerk may use garnishment to collect the tax pursuant to O.C.G.A. § 48-3-1 et seq., or may levy upon all property and rights to property belonging to the taxpayer not otherwise exempt, for the payment of the amount due, together with any interest on the amount, any penalty for nonpayment, and such further amount as shall be sufficient for the fees, costs, and expenses of the levy. Judicial sales shall be conducted pursuant to O.C.G.A. § 48-2-55.

(d)

The finance officer or other person authorized to collect taxes shall enter on the execution the name of the person garnished and shall return the execution to the court. The subsequent proceedings on the garnishment shall be the same as on garnishments in cases when judgment has been obtained.

(Ord. of 1-24-2011(01), § 4-101.5)

State law reference

Administration generally, O.C.G.A. § 48-2-30 et seq.; interest on past due taxes, O.C.G.A. § 48-2-40.