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What if my payment is late?

If your payment is late, the following interest and penalty will be added to the balance you owe:

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  • Interest will be accrued at the rate prescribed by law month that a balance remains.

  • Five percent penalty will be added to any remaining balance every 120 days until reaching the max of 20%.

What if I cannot pay in full by the due date?

The Tax Commissioner’s office does accept partial payments, and taxpayers are welcome to make as many payments as needed to pay off the balance; however, penalties and interest continue to accrue on the outstanding balance. Any account with an outstanding balance will be subject to a lien; therefore, the Tax Commissioner’s office encourages full payment of any outstanding balance as soon as possible.  Any taxes remaining unpaid at this time are subject to levy and tax sale. The Oglethorpe County Tax Commissioner's Office follows legal procedures prescribed by the Official Code of Georgia Annotated (OCGA) when levying property. We strongly suggest you read those sections of Georgia law which pertain to tax executions and tax sales. OCGA Title 48 - Revenue and Taxation, Chapter 3 - "Tax Executions," and Chapter 4 - "Tax Sales," contain important information that you must be aware of. 

What is a lien? What are the consequences of a lien?

A lien, also known as a Fi.Fa., is defined as 'a claim, encumbrance, or charge on a taxpayer’s property to obtain payment of overdue taxes' (Georgia Department of Revenue).

Prior to the issuance of a Fi.Fa., you will receive a 30-day notice of intent. This letter will warn you of a possible Fi.Fa., and will allow you to pay the account in full within 30 days.

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Fi.Fa.s are recorded on the General Execution Docket of the Clerk of the Superior Court and remain in effect for seven years.  A Fi.Fa. may appear on credit reports and adversely affect your credit rating. The Tax Commissioner encourages full payment of taxes by the due date.

If I have a Fi.Fa. (lien), how do I get it cancelled?

Payment of outstanding taxes along with applicable fees, penalties and interest will serve to cancel the Fi.Fa.

Can I purchase Fi.Fa.s 'over the counter'?

No.  The transferring of tax executions (liens) is at the discretion of the Tax Commissioner.  The Tax Commissioner will no longer transfer tax liens in bulk to any third-party investor as a general means of collecting delinquent taxes. 

When is your next tax sale?

If a tax sale is scheduled, an auction of the property is conducted in front of the Oglethorpe County Justice Center on the first Tuesday of the month.  When scheduled, it will be advertised in the Oglethorpe Echo for four consecutive Fridays prior to the sale and will be posted in the legal section.

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