Tax Commissioner: Delinquent Taxes

The Tax Commissioner is responsible for collection of delinquent real and personal property taxes. The Tax Commissioner must issue a tax lien (commonly known as an execution or FIFA) against all delinquent taxpayers. A tax lien is released only when the delinquent taxes are satisfied in full. Georgia Law code section 9-13-36 requires the Tax Commissioner to sell these FIFAs to any third party. The Tax Commissioner will either collect the tax from the taxpayer, sell the lien to a third party for the amount of delinquent taxes, or levy the property and auction it at a tax sale.

Tax levy sales are conducted by the Peach County Tax Commissioner for unpaid State, County and School ad valorem taxes. The sales are on the first Tuesday of each month at 12 noon, in front of the Peach County Coutouse located at 205 West Church St., Fort Valley, Ga. Each property will be identified by map and parcel number prior to the reading of the property description by the auctioneer.

The sale is open to the public and a list of all properties is available to the public in Suite 103 of the County Courthouse for at least one week prior to the sale, giving ample time to research properties and records. As tax liens are satisfied, the properties will be removed from the list. Properties are also advertised in the weekly edition of The Leader-Tribune in the legal section under “Sheriff Sales” for four consecutive weeks prior to the sale. All sales are final.

The bidding commences with the total taxes, fees, and interest on each parcel The tax deed is then sold to the highest bidder. The county does not guarantee title, and the purchaser has no use of the property, nor is entitled to any rent payments for at least one year under Georgia law. The successful bidder must be ready to pay the bid amount in cash or check to the Tax Commissioner immediately upon conclusion of the tax levy sale. If a purchaser fails or refuses to comply with the terms of a sale when requested to do so, he or she is liable for the purchase money.

Our staff is dedicated to collecting all taxes and ensuring the smooth and orderly operation of your county government. Providing the services you require (and improving our community for the future) depend heavily on the taxes you pay which are, in turn, disbursed back to you in many different ways. Fortunately, delinquent tax matters are satisfied prior to a sale.

»» Return to Tax Commissioner Main Page
Website designed and maintained by ComputerOne