The tax officer follows certain procedures when collecting land. The procedures are prescribed by the annotated Official Code of Georgia (O.C.G.A.). This brochure displays the referenced sections of code. These references are a starting point for your research and by no means a complete list. We strongly recommend that you read the sections of the Georgian Law relating to tax executions and tax sales. O.C.G.A. Title 48 – Revenue and Taxes, Chapter 3 – Tax Executions and Chapter 4 – Tax Sales contain important information that you may want to consider. In addition, read and research the Attorney General`s opinions and court decisions that appear after each section of the Code. These legal opinions and proceedings are extremely important and must be taken into account when interpreting these laws.

A Fi.Fa. (short for fieri facias – a Latin term for “to ensure that this is done” and also used interchangeably with TAX ENFORCEMENT or ENFORCEMENT) is a tax privilege or provision that allows the sheriff or sheriff ex officio to obtain satisfaction from unpaid taxes by collecting and selling the property of the defaulting taxpayer. These documents are recorded in the General Enforcement File (“GED”) of the Clerk of the Superior Court. (O.C.G.A. § 48-3-1 and 48-3-3). After the expiry of the due date for tax payments, the tax officer must inform each defaulting taxpayer in writing that the taxes are unpaid and, if the taxes are not paid within thirty (30) days, the execution (Fi.Fa.) will be issued (O.C.G.A. § 48-3-3). If there are not enough assets in the district in which the taxpayer is domiciled to meet the tax enforcement, the taxpayer`s assets located in another county are collected and sold. (0.C.G.A.

§ 48-3-5) Douglas County Management and Finance Website www.co.douglas.or.us/finance/ Visit the Douglas County Management and Finance website, including location, office hours, contact information, and tax payment information. The minimum starting bid for each tax lien is equal to the amount of defaulting taxes, interest, advertising and fees listed on the SRI Internet Auction website. Douglas County tax certificate sales are “PREMIUM” auctions where a bidder can choose to bid the minimum amount due. Premiums are never returned and do not earn interest, they must be considered as a cost of obtaining the tax privilege. The annual interest rate for repayment is set annually based on nine percentage points above the current federal interest rate as of September 1. Properties whose unpaid taxes are eligible for sale with tax lien in the same year. Douglas County Assessor Maps www.co.douglas.or.us/puboaa/mapsonline.asp View the list of Douglas County Assessor maps, including aerial overlay and images, areas, GIS, GPS topography, planning, platform, and zoning. Douglas County Appraiser`s Office Property Records www.co.douglas.or.us/puboaa/ressales.asp Search Douglas County Appraiser`s Office Sales Records by Property Type. As a rule, the tax sale takes place at the beginning of November. Douglas County uses SRI Incorporated (www.zeusauction.com) to sell Internet taxes. Information on an upcoming auction for tax certificates will be available in October, when the list of advertised properties will be available.

This page contains lists of properties entered in Oregon and public auctions. Cities include Reedsport, Roseburg and Winston, among others. Ongoing sheriff`s sales for this county cannot be displayed on this website. For more information, see Sales Information. The sampling officer serves as the sheriff ex officio. Any senior official who serves as an ex officio sheriff has full authority to put a property up for sale in order to collect taxes owed to the state and county. In addition, it has all the powers conferred on the sheriffs for the promotion of the property for sale, for the sale of the property and for the manufacture and delivery of all appropriate and orderly transfers and purchase contracts. All sales made by a senior official acting as ex officio sheriff are valid and bear ownership of property sold in whole and in full as if it had been made by the county sheriff (O.C.G.A.

§ 48-5-137). As ex officio sheriff, he appoints deputy sheriffs ex officio, who act on his behalf in tax sale matters. Each ex officio deputy sheriff has full authority to advertise and offer for sale property for the purpose of collecting the taxes due (O.C.G.A. § 48-3-6). Properties for which unpaid taxes are due must be advertised in a local newspaper for three consecutive weeks before the tax is sold. The first version takes place at least 4 weeks before the date of sale. We advertise in Colorado Community Media newspapers, and the list of ads will also be available on our website. Taxes owed to the state and county are directed not only against the owner, but also against the property, regardless of judgments, mortgages, sales, or charges. Taxes are a general privilege on all assets of a taxpayer and the privilege is attached on January 1 of each taxation year, even if there is no Fi.Fa.

(0.C.G.A. § 48-2-56 and 48-5-28). The treasurer`s office wants it to be very clear that all sales are made with a warning “beware of the buyer”. While we make every effort to remove properties with bankruptcies, FDIC or PSTN connections, we cannot guarantee that a property is buildable or desirable. In a lawsuit involving a tax lien, Douglas County will not represent the investor. Tax sales take place once a year, usually in the fall, but must take place no later than the second Monday in December. After a period of 3 years from the date of the tax lien, the investor can request an act of treasurer.