| In Clarke County the tax commissioner
is
designated ex-officio sheriff and is responsible for conducting tax
sales
for the collection of unpaid taxes. When property is to be sold for
outstanding
taxes, Georgia law requires that it be advertised for four consecutive
weeks
in the legal section of the county newspaper. Click
here to view the legal section of the Athens Banner-Herald legal
ads. This published notice
will provide a full and complete description of the property to be sold
and
disclose the name of the person who may be in possession.
Tax
sales
begin at 10:00 a.m. on the first Tuesday of the month, and ordinarily
in
front of the courthouse. If the articles being sold are difficult
and
expensive to transport, the tax commissioner does not have to move them
to
the courthouse, provided the official advertisement fully describes the
property
and the place where it is located.
- The
sale will
be conducted in the manner of a public outcry auction, with the parcels
typically sold in the order of the legal advertisements. Those parcels
withdrawn due
to payment or legal requirements will be announced.
- The
opening
bid will be equal to the amount of taxes due plus costs
- The
property
will go to the highest bidder.
- If
no one
bids over the opening bid, the property will be "bid in" for the county.
- Payment
must
be made for the amount of the bid at the time of sale. If the highest
bidder fails to or refuses to comply with the terms of sale, the
property may be
resold and the first bidder held responsible for any deficiency arising
from
the latter sale.
- If
all the
parcels are not sold by 4:00 p.m. on the first day of sale, the sale
will
resume at 10:00 a.m. the following day.
- The
purchaser
must provide the tax commissioner with a current mailing address upon
tender of payment, which should be by cash, cashier's or certified
check issued or
certified by a financial institution insured with the FDIC or FSLIC.
- A
receipt
for the purchase will be issued at the time of tender.
- The
tax commissioner will execute a tax deed after the sale and have the
deed properly recorded. The deed, along with other pertinent
information, will be sent to the purchaser at the address given on the
receipt.
- The
purchaser
will be responsible for property taxes as they become due. The amount
of
any tax paid, however, may be added to the redemption price.
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