Does the DeKalb County Tax Commissioner conduct tax sales?
A tax lien attaches to the property at its valuation on January 1st of each year; (O.C.G.A. 48-2-56). A tax lien against real property is superior to all other liens and encumbrances and has priority over the title and operation of a security deed. The lien is released by paying the tax charged against it. On December 31st (O.C.G.A. 48-3-3) of each year the Tax Commissioner must issue an execution of Fieri Facias (commonly known as a tax Fi. Fa.) against all delinquent taxpayers. Executions direct the levying officer to levy on the property to satisfy taxes owed the state, county, and schools. It is the duty of that person to enforce an execution by either collection or levy and sale. Tax sales are held each month, generally from April through December. Sales are scheduled on the first Tuesday of any given month on the Courthouse steps at 11:00am. Notice of the sale is published once a week for four weeks immediately preceding the sale in the legal organ (newspaper) for the county, whi
