Tax Sales

当税单拖欠时，税务专员可对该财产发出税收留置权. A tax lien, also known as a Fi.Fa.，源自拉丁语Fieri Facias，也可指税务执行. 税收留置权是一种对财产的债权或产权负担，它授权税务专员或治安官采取法律允许的任何必要行动来获取逾期税款. 这也是将房产收税出售的第一步.

For real property, 税务局局长必须在提交留置权申请前30天向业主发出通知. 个人财产留置权可在帐户出现拖欠后的任何时候提出. Liens remain filed until taxes are paid in full, and may affect personal credit records, real property closing procedures and other legal processes. A Fi.Fa. filing fee is also added to the delinquent account.

To satisfy a lien, payment may be made to the Tax Commissioner using cash, check, credit card (convenience fees may apply), cashier's check or money order. 税务局局长接受部分付款，但不提供正式付款计划. 支付拖欠物业的部分款项并不一定会阻止该物业进入征收和征税销售阶段.

If payment is not made after a Fi.Fa. is issued, 税务局局长将继续征收和出售该物业，以获得应缴税款.

Tax Levies

一旦提出税收留置权，税务专员可对该财产征税. 征收税收留置权是将拖欠纳税人财产的一部分或全部拨出以满足留置权的行为. 换句话说，征税是对欠税财产的“扣押”.

在不动产的情况下，可以通过在财产上张贴这样的标志来“扣押”. This does not affect the ownership of the property, 也不影响财产所有人在财产上居住的权利.

当被征收时，个人财产在字面意义上被没收. 税务专员可清点和存放个人财产，直至税款已缴或该财产已在税后出售为止.

在所有情况下，当财产被征收时，会发出通知. At this stage, 额外的征费和费用被加到拖欠帐目中, and only certified funds are accepted as payment. 保证资金包括现金、本票或汇票. Checks, credit cards and bank cards are not accepted. 物业一经征收，概不接受部分款项.

Tax Sales

Once a property has been selected to go to tax sale, 额外的费用被添加到拖欠账上，用于产权研究, advertising and other necessary actions. 在这一点上，业主仍然可以选择支付所有适用的税款, costs and fees to prevent the property from going to sale. Only certified funds are accepted.

税务局局长会在出售物业前连续四周在《新皇冠现金官方》刊登广告. Advertisements also include the date and time of the sale. All sales take place in front of the Peach County Courthouse. 计划出售物业的业主将在出售前收到书面通知，可能持有物业抵押或留置权的业主也会收到书面通知.

有兴趣参与税务销售的人士必须在销售开始前向税务专员办事处登记. There is no fee to attend a tax sale. 税收销售以拍卖的形式进行，财产出售给出价最高、出价最好的人. 这不仅是指出价最高的人，而且是指当天能实际支付这笔钱的人. 开价等于应纳税额加上成本.

在税收销售的财产的购买者必须用认证的资金付款.e., cash, 由受FDIC或FSLIC保险的金融机构签发或认证的本票或保付支票). Purchasers are issued a receipt upon payment, 税务局局长会以买方的名义发出税务契据，并妥善记录该契据. 购房者有责任在到期时缴纳房产税. 如果在购买后欠税，向Fi发出意向通知.Fa. 是发给买方的，并且留置权是以买方的名义登记的.

在税收销售中购买房产的人并不自动“拥有”该房产, and property owners do not immediately get evicted. 根据法律规定，买方必须允许业主在买卖之日后一年内赎回该物业. In addition to the property owner, anyone with legal interest in the property, 比如抵押贷款公司或任何持有房产留置权的人, may also redeem the property. To redeem a property, 业主或利害关系人必须向买受人支付买受人在完税销售时支付的金额, plus 20 percent of that amount. In addition to this amount, 买方还可以在赎回价格中加上买方在税务出售发生后就该物业支付的任何后续财产税的金额.

自纳税销售之日起一年内，买方可以取消赎回权，并从此以后永远禁止任何人赎回该财产. The purchaser must issue written notice of this action. 此时，买方可采取步骤，成为该物业的契据拥有人. 如果该物业没有赎回，买方将在税务契据记录之日起四年后自动取得该物业的所有权, 即使买方没有正式取消赎回权. This process is also known as the “ripening” of the tax deed.

For the most current information regarding a parcel, click here.

在税收销售中购买房产的人对房产的销售负有一定的责任. 我们建议您咨询法律顾问，以确定在税务销售中购买财产前后的正确行动方针. For complete information on tax sales in Georgia, please refer the Official Code of Georgia Annotated (O.C.G.A.).