§ 30-64. Property taxes excluded from transfer of executions.

(a)

The county tax commissioner, a duly elected constitutional officer, is authorized to exclude the following categories of properties from the transfer of executions pursuant to O.C.G.A. § 48-3-19(d):

(1)

Property involved in mapping disputes which are being currently reviewed by the county tax assessor's office;

(2)

Property that is part of a pending bankruptcy;

(3)

Property that has applied with the tax commissioner for an exemption from the transfer of executions pursuant to O.C.G.A. § 48-3-19(d);

(4)

Property that is involved in a year's support case pursuant to O.C.G.A. § 53-5-2;

(5)

Property that is considered an extreme hardship case, which determination shall be at the discretion of the tax commissioner, if such property owner has applied with the tax commissioner for an exemption from the transfer of executions as set forth above;

(6)

Property that the property valuation is under a pending appeal;

(7)

Property that has been advertised for current public auction for taxes or which is involved in a pending levy auction prior to the tax sale;

(8)

Property that involves legal issues, complications and/or questions and as a result thereof, should not have the tax execution transferred, as determined by the county attorney;

(9)

Any other property, that, in the opinion of the tax commissioner, would not be in the best interest in the county to sell for tax execution collection.

(b)

Violations of this section shall be punished as provided in section 1-19 of this Code.

(Res. No. 01-40, § 1(7-50), 12-11-2001)