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Tax Levy Sale

Tax Levy sales are conducted by the Oglethorpe County Tax Commissioner for unpaid State, County, and school ad valorem taxes under the provisions of Title 48, Revenue and Taxation, Official Code of Georgia Annotated (O.C.G.A), Governing Tax Executions and Sales; And Title 9, O.C.G.A., governing Judicial Sales. 

Properties scheduled for sale are advertised in the Wednesday edition of the Oglethorpe Echo the legal section under Tax Commissioner Sale for four consecutive weeks prior to the sale. The sales are conducted on the first Tuesday of the month immediately following the final week of advertising. They are held at 10:00 a.m. at the Oglethorpe County Courthouse at: 

111 W Main St.

Lexington, GA 30648

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The county does not guarantee title, and the purchaser has no use of the property, nor is entitled to any rent payments for at least one year under Georgia law.

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The doctrine of Caveat Emptor shall apply to all sales (meaning this is a “Buyer Beware” sale).

Successful Bidders

The successful bidder must be ready to pay the bid amount in CASH OR CERTIFIED FUNDS to the Tax Commissioners office (339 West Main Street, Lexington) by 1 hour after the sale has been concluded. Tax Sales bids are binding in accordance with O.C.G.A. 9-13-170.

 

** For more information regarding Tax Sales please read over the Tax Sale Booklet on this website.**

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The tax sale purchaser receives a tax deed to the property. However, they cannot take immediate possession of the property, make any improvements to the property, evict any tenants or move onto the property. Georgia law allows the property owner or anyone with any right, title or interest in the property to repurchase (redeem) the Tax Deed. Until the right of redemption has been foreclosed or the title has ripened by prescription, a tax deed has the same force and effect as a lien.

Right of Redemption

When real property is sold at a tax sale, the owner, creditor or any person having an interest in the property may redeem (repurchase) the property from the holder of the tax deed within 12 months.

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The redemption price is the bid amount, plus any taxes paid by the purchaser after the tax sale, plus any special assessments on the property, plus a 20% premium of the amount for the first year or fraction of a year which has elapsed since the date of sale and a 10% premium for each additional year or fraction of a year thereafter plus the sheriff and advertisement costs. The tax sale purchaser is responsible for determining the amount payable for redemption. 

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Redemption of the property puts the title conveyed by the tax sale back to the owner of record subject to all liens that existed at the time of the tax sale. 

Notice of Foreclosure of Right to Redeem

After 12 months from the date of the tax sale, the purchaser at the tax sale may terminate or foreclose on the owner's right to redeem the property by causing a notice(s) of the foreclosure to be served by certified mail to the owner of record and to all interest holders which appear on the public record. In addition, the notice of foreclosure is to be published in the newspaper in the county in which the property is located once a week for four consecutive weeks.

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