Georgia § 36-39-20 - Lien for assessment and interest.
Full text of Georgia Official Code of Georgia Annotated § 36-39-20 — Lien for assessment and interest., with citation guidance and answers to common questions.
§ 36-39-20. Lien for assessment and interest.
The assessment and each installment thereof, along with the interest thereon and the expense of collection, are declared to be a lien against the lots and tracts of land so assessed, from the date of the ordinance levying the same, coequal with the lien of other taxes and prior to and superior to all other liens against such lots or tracts. Such lien shall continue until the assessment and the interest thereon are fully paid and shall be enforced in the same manner as are liens for municipal corporation taxes. (Ga. L. 1927, p. 321, § 9; Code 1933, § 69-416.)
Source: official Georgia text · Last verified 2026-08-27
Frequently Asked Questions About Georgia § 36-39-20
What does Official Code of Georgia Annotated § 36-39-20 cover?
Section 36-39-20 ("Lien for assessment and interest.") 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 § 36-39-20?
A common citation format is "Official Code of Georgia Annotated § 36-39-20" (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 § 36-39-20 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.