§ 26-19. Ad valorem tax.

(a)

Adoption of state law. The Official Code of the State of Georgia promulgates and sets forth the laws, rules and regulations as they might pertain to ad valorem taxation by counties of both real and personal property; therefore, said laws, rules and regulations, as they presently exist and as they may, from time to time, change are hereby adopted.

(b)

Transfer of tax executions. Pursuant to the authority of O.C.G.A. § 48-3-19, a procedure for the transfer of tax executions ("Executions") issued for delinquent ad valorem taxes in groups, or lot blocks, is created for the county.

(1)

The county reaffirms its procedure that upon the issuance of an execution by the tax officials of the county, and under the circumstances and procedures permitted by law, any person or corporation may request the officer whose duty it is to enforce the execution to transfer the execution to such person or corporation as may pay the execution; provided, however, that issuances, levies, sales or transfers of any kind of executions shall be in accord with state law with regard to homestead exemptions.

(2)

Certain tax officials are prohibited from having such executions transferred to them, including: county tax receivers, tax collectors, tax commissioners, members of county boards of tax assessors, members of county boards of equalization, and county tax appraisers; provided further, that such action by any of these county employees or volunteers would make them guilty of a misdemeanor.

(3)

The county tax officials are authorized to sell and transfer executions in lot blocks, so long as the aggregate principal amount of the executions is at least $10,000.00. Such purchasers of executions in lot blocks shall have the same rights, powers, liens and priorities as do the purchasers of individual executions in accordance with state law.

(4)

Purchasers of executions in lot blocks may obtain such executions at discounts not to exceed ten percent of the principal amount and for the interest then due on the executions; provided, however, no part of the discount shall be deducted for the portion of the taxes payable to the state, and the portion of taxes payable to the state shall be absorbed by the county.

(5)

No single execution or group of executions against the same person or corporation shall be included in any lot or block of tax executions if their principal amount exceeds 20 percent of the principal amount of the executions within the lot block.

(6)

The county tax officials shall follow the procedures outlined in O.C.G.A. § 48-3-19 in transferring executions in lot blocks.

(7)

Any person or corporation purchasing such executions shall follow the procedures outlined in O.C.G.A. § 48-3-19 for purchasing the executions, levying on the Executions, notification of the individual against whom the execution was issued, and all other requirements.

(8)

The purchasers of lot block executions shall be subrogated to all rights and powers with respect to the executions possessed by, or which might later accrue to, the state, county, municipality, or city, by, for, or in the name of the executions, as if no transfer of executions had been made.

(9)

No person may purchase executions against properties identified by the county tax officials as eligible for exclusion from transfer of execution, or against properties which have been the subject of a public hearing on the issue of excluding such properties from transfer of execution.

(c)

Credit card payment. The tax commissioner is authorized by O.C.G.A. § 50-1-6 to accept a credit card as payment for ad valorem taxes and tag/decal fees pursuant to the following conditions:

(1)

Any agreement with the credit card issuers or financial institutions must not result in a fee to the county for the services of the credit card issuers.

(2)

If any agreement with the credit card issuers or financial institution does result in a fee to the county for the services of the credit card issuers, such fee may be imposed as a surcharge upon the person making a payment by credit card so as to wholly or partially offset the fee charged to the county.

(3)

Credit card payments may not be accepted as payment for any other form of indebtedness to the county.

(Code 1998, § 4-101)