Georgia § 48-5-28 - Priority of taxes over other claims; superiority of security deed.
Full text of Georgia Official Code of Georgia Annotated § 48-5-28 — Priority of taxes over other claims; superiority of security deed., with citation guidance and answers to common questions.
§ 48-5-28. Priority of taxes over other claims; superiority of security deed.
Except as otherwise provided in Code Section 53-7-91, taxes shall be paid before any other debt, lien, or claim of any kind. The property returned, the property held at the time of returning property, and the property held after the time of returning property shall always be subject to a lien for taxes. The title and operation of a security deed shall be superior to the taxes assessed against the owner of property when the tax represents an assessment upon property of the owner other than that property specifically subject to the title and operation of the security deed. (Laws 1804, Cobb's 1851 Digest, p. 1050; Code 1863, § 742; Code 1868, § 809; Code 1873, § 812; Code 1882, § 812; Civil Code 1895, § 883; Civil Code 1910, § 1140; Code 1933, § 92-5707; Ga. L. 1953, Nov.-Dec. Sess., p. 168, § 1; Code 1933, § 91A-1023, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 10, § 11.) Cross references. - Liens, § 44-14-320 et seq. Law reviews. - For annual survey of state and local tax law, see 35 Mercer L. Rev. 281 (1983). For comment on Brown v. Nash, 216 Ga. 303 , 116 S.E.2d 227 (1960), see 12 Mercer L. Rev. 425 (1961).
Frequently Asked Questions About Georgia § 48-5-28
What does Official Code of Georgia Annotated § 48-5-28 cover?
Section 48-5-28 ("Priority of taxes over other claims; superiority of security deed.") 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 § 48-5-28?
A common citation format is "Official Code of Georgia Annotated § 48-5-28" (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 § 48-5-28 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.