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Georgia State Lien 2018

Posted on October 5, 2018 at 1:00 AM Comments comments (0)

Georgia Liens

A lien is a legal claim to secure a debt and may encumber real or personal property. A state tax lien (also known as a state tax execution) is recorded with one or more Clerks of Superior Court to make it a matter of public record and to secure the debt. After a lien has become due and is in the collection process, the Department may file a lien without notice, at any time, if it is in the State's best interest.

Transfer of Ownership of Property

The Department’s liens attach to any property to which the named taxpayer is the owner of record. If ownership of the subject property changes, the Department’s lien remains attached until the lien is resolved. When there is a sale of the subject property, the lien attaches to the proportionate proceeds from the sale. If a taxpayer dies, the property becomes part of the taxpayer's estate and the lien remains attached to his or her share of the property. If the property has multiple owners, the lien may stay with the property, depending on the type of property estate.

Release of Liens or Cancellation of Liens

The Department will cancel a state tax lien when the delinquent tax liability has been resolved. The Department will mark an entry of satisfaction on the execution docket and cancel the lien with the Clerk of Superior Court in each county where the lien had been recorded.

Recorded liens are public information. Mortgage companies, financial institutions and taxpayers may obtain payoff information from the Department upon request. The Department does not require a power of attorney to be completed to receive such information.

Withdrawal of Liens

If the taxpayer believes that a lien was filed in error, the taxpayer may request a withdrawal of the tax lien. If the Department determines that the lien was filed in error, the lien will be withdrawn.

Release of Expired Liens

Expired liens (also known as statute-barred liens) do not attach to any property interest of the taxpayer whose name appears on the lien.

Removing liens from a credit bureau report

The Department has no control over the length of time that credit bureaus keep public information on a credit bureau report. To update your credit bureau report, you must contact the credit bureaus directly.

If the Department recorded a state tax lien against you in error, the Department will amend the lien by stating that it has been officially withdrawn. Please note that the Department cannot instruct a credit reporting agency to alter its records regarding this error because the Department does not report the recording of state tax liens to any such agencies.

Statute of Limitations and Liens

State tax liens must be filed within seven years of the assessment date of the tax liability if the assessment was issued before February 21, 2018. The Department has five years to file the lien if the assessment was issued on or after February 21, 2018. Once the Department files a lien, the Department has ten years from the date the lien was filed to collect the liability. This ten year period may be extended for specific reasons outlined in Georgia Code including but not limited to the taxpayer filing bankruptcy or entering into an Installment Payment Agreement with the Department. A tax lien may not be renewed.




Warranty Deed -a deed in which granter warrants good clear title. A deed which explicitly contains covenants concerning the quality of title it conveys.


Quitclaim Deed - a deed of conveyance operating by way of release; that is, intended to pass any title, interest, or claim which the granter may have in the premises, but not professing that such title is valid, nor containing any warranty or covenants for title.

Foreclosure sale -A sale of mortgaged property to obtain satisfaction of the mortgage out of the proceeds, whether authorized by a decree of the court or by a power of sale contained in the mortgage. NOTE - In Georgia a security deed is foreclosed, no/ a mortgage and the document type recorded is a Deed Under Power sometimes called a Foreclosure Deed.

Security Deed- a written instrument that secures real property for payment of a loan, in some states a mortgage or a deed of trust is used for this purpose

Power of Attorney - An instrument in writing whereby one person, as principal, appoints another as his agent and confers authority to perform certain specified acts or kinds of acts on behalf of principal

Fi Fa - Fieri Facias (Latin) means that you "cause (it) to be clone" Judicial writ directing sheriff to satisfy a judgment from the debtor's property. NOTE-A Fifa is a lien against all real property owned by the debtor in the County where the Fi Fa is recorded.

Plat - A map of a specified land area such as a town, section or subdivision, showing the location and boundaries of individual parcels of land subdivided into lots, with streets, alleys, easements, ECT, usually drawn to a scale

Easement - A right of use over the property of another

Materialman's Lien - By statue in most states, a person who furnishes material for the construction, improvement, or altercation of a building or other structure has a priority for payment of his claim based on his lien as a supplier of such materials. NOTE: in Georgia, A claim of lien expires and is void 395 days from the date of filing of the claim of lien if no notice of commencement of lien action is filed in that period.