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Current as of March 28, 2024 | Updated by FindLaw Staff
(a) All deeds of gift, mortgages, sales, transfers of titles to motor vehicles, and assignments of property of any kind made to avoid payment of taxes and all judgments procured for the purpose of avoiding payment of taxes shall be null and void.
(b) The person holding such property or the person to whom such conveyance has been made and the property also, wherever found and no matter in whose possession it may be, shall be liable for taxes.
Cite this article: FindLaw.com - Georgia Code Title 48. Revenue and Taxation § 48-2-61 - last updated March 28, 2024 | https://codes.findlaw.com/ga/title-48-revenue-and-taxation/ga-code-sect-48-2-61/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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