Statutes > Georgia Statutes > TITLE 48 - REVENUE AND TAXATION > CHAPTER 4 - TAX SALES > ARTICLE 1 - SALES UNDER TAX EXECUTIONS > § 48-4-4 - Purchase by one obligated to pay

§ 48-4-4 - Purchase by one obligated to pay

O.C.G.A. 48-4-4 (2010)
48-4-4. Purchase by one obligated to pay


One who is obligated to pay a tax on property cannot strengthen his title by purchasing the property at a tax sale. Each such purchase shall be treated as payment for the tax due.