Georgia § 44-2-176 - Duty of tax officer to have delinquent taxes or assessments noted; effect of delinquencies prior to notation; liability of officer.
Full text of Georgia Official Code of Georgia Annotated § 44-2-176 — Duty of tax officer to have delinquent taxes or assessments noted; effect of delinquencies prior to notation; liability of officer., with citation guidance and answers to common questions.
§ 44-2-176. Duty of tax officer to have delinquent taxes or assessments noted; effect of delinquencies prior to notation; liability of officer.
After December 31 of every year, it shall be the duty of every officer charged with the collection of any taxes or assessments charged upon any registered land or any interest therein which have not been paid when due to cause a notation of the fact that those taxes or assessments have not been paid to be entered upon the certificate of title on the title register along with the amount thereof. Unless such notation is made, the delinquent tax or assessment shall not affect any transfer or other dealing with the registered land; but the tax officer failing to perform such duty and his surety shall be liable for the payment of the taxes and assessments, with all lawful penalties and interest thereon, if any loss is occasioned to the state, county, municipality, or other political subdivision on account of such failure. (Ga. L. 1917, p. 108, § 57; Code 1933, § 60-517.)
Frequently Asked Questions About Georgia § 44-2-176
What does Official Code of Georgia Annotated § 44-2-176 cover?
Section 44-2-176 ("Duty of tax officer to have delinquent taxes or assessments noted; effect of delinquencies prior to notation; liability of officer.") is part of the Official Code of Georgia Annotated, the codified statutory law of Georgia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Georgia § 44-2-176?
A common citation format is "Official Code of Georgia Annotated § 44-2-176" (Georgia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Georgia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Georgia official source linked on this page or consult a licensed Georgia attorney.
How does Georgia § 44-2-176 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Georgia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Georgia.