TAX SALES
A tax sale is the sale of a Tax Lien by a governmental entity for unpaid property taxes by the property’s owner.
Fulton County Sheriff’s Tax Sales are held on the first Tuesday of each month, between the hours of 10 a.m. and 4 p.m. (except when the first Tuesday of the month falls on a legal holiday in which case the sale is held the next business day). Nov 5, 2024 Sheriff’s Levy Sale The tax sales will be held on the courthouse steps of 136 Pryor Street SW, Atlanta, GA 30303. A courtesy listing of properties for sale is available in the Wednesday edition of the South Fulton Neighbor newspaper, for a four-week period prior to the Tuesday Sale date. Each advertisement shows the owner’s name, a description of the property to be sold, and the amount of the tax due (O.C.G.A. § 9-13-140; 9-13-141; 9-13-142). ACCORDING TO O.C.G.A. § 9-13-170, ANY PERSON WHO BECOMES THE PURCHASER OF ANY REAL OR PERSONAL PROPERTY AT ANY SALE MADE AT PUBLIC OUTCRY WHO FAILS OR REFUSES TO COMPLY WITH THE TERMS OF THE SALE WHEN REQUESTED TO DO SO, SHALL BE LIABLE FOR THE AMOUNT OF THE PURCHASE MONEY. IT SHALL BE THE LEVYING OFFICER’S OPTION EITHER TO PROCEED AGAINST THE PURCHASER FOR THE FULL AMOUNT OF THE PURCHASE MONEY, OR TO RESELL THE REAL OR PERSONAL PROPERTY AND THEN PROCEED AGAINST THE FIRST PURCHASER FOR ANY DEFICIENCY ARISING FROM THE SALE.HELPFUL LINKS TAX SALES
Tax Sales – Excess Funds Procedure
Documents necessary to claim excess funds in Fulton County, below are the instructions on submissions. Please submit (no faxes/emails) the required documentation for review to the following address below.
*PLEASE SUBMIT (1) ONE ADDITIONAL COPY WITH YOUR APPLICATION.* Required
Futon County Sheriff’s Office
185 Central Ave., 9th Floor
Atlanta, GA 30303
Attention: Property Tax
Notarized excess funds affidavit completed and signed by the claimant(s);
Notarized Excess Funds Indemnification and Hold Harmless Agreement completed and signed by the claimant(s);
Copy of photo identification of claimant(s);
Signed documentation by claimant(s) allowing their representation by any attorney at law (if applicable); and
50 year title certificate showing claimant’s ownership interest and all security deeds or other equity interests or claims of record as of the date of the tax sale
After all payments are processed, the Sheriff’s Tax Deed and Real Estate Transfer Tax Form will be completed and recorded within 30 days of the sale. The Levy Officer reserves the right to rescind any tax sale within 30 days. The buyer will receive a full refund of the bid amount.
You are reminded that a Sheriff’s Tax Deed only conveys “defeasible title” to property. To acquire “fee simple title” to property, a tax deed purchaser must “foreclose” or “bar” the right to redeem, or allow the title to “ripen by prescription,” pursuant to state law.
After the tax sale, if there are any “excess funds” generated from the sale of the real property after all taxes and costs are paid, a notice will be sent to the same interest parties notified during the levy and sale. This notice contains the name of purchaser, purchaser’s address, opening bid, sale price, and any excess funds amount with a description of the real property sold (O.C.G.A. § 9-13-160; 9-13-161; 9-13-166; 48-2-55; 48-4-1; 48-4-3; 48-4-4; 48-4-6; 48-4-20).