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Georgia Code Title 36. Local Government § 36-39-20

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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.

Cite this article: - Georgia Code Title 36. Local Government § 36-39-20 - last updated April 14, 2021 |

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