The Glynn County Office of Tax Commissioner follows the State-mandated laws and procedures for property tax collection, as outlined in the official code of Georgia annotated title 48 revenue and Taxation. In accordance with these laws, properties are listed for tax sale as a result of efforts to collect delinquent taxes.
It is important to note that the content provided in this video should not be considered legal advice. If you have any questions regarding your rights and responsibilities, it is recommended to consult with an attorney.
In this article, we will delve into the reasons why properties become part of a tax sale and explore the process of notification for delinquent taxes. We will also provide detailed steps to ensure a thorough understanding of the topic.
Understanding Tax Sales and Delinquent Properties
Real properties, including homes, permanent structures, and undeveloped land, are the most common types of properties that become part of a tax sale. However, tax sales may also include mobile homes, equipment, inventory, furniture from businesses, and even large boats and airplanes.
When a tax bill becomes delinquent for a real property, the tax commissioner is required by law to issue a 30-day notice of intent to Fi.Fa. (FIFA) to the property owner. A FIFA is a tax lien that authorizes the sheriff or ex officio sheriff to levy and sell the delinquent property in order to satisfy the unpaid taxes.
For personal property, such as equipment or furniture, the tax commissioner can file liens the day after the tax bill is due, without any grace periods. Once a FIFA is filed, the tax commissioner can levy on the property.
The Notification Process for Delinquent Taxes
After a property has been levied, a 20-day written notice is sent to the property owner via certified mail. These notices are also mailed to all parties with a secured interest in the property, such as banks or mortgage holders. It is crucial to notify all stakeholders involved in the property.
Additionally, during the four-week advertisement period prior to the tax sale, all properties to be auctioned for delinquent taxes are advertised. These advertisements can be found each week in the Brunswick News. The list of properties to be auctioned is also available on the Glynn County Office of Tax Commissioner’s website and Facebook page.
At least 10 days before the tax sale, a written notice is sent to the owner via certified mail, alerting them of the impending tax sale. In some cases, the property may also be posted with a physical sign to provide further notice to the owner and the public about the intent to sell at auction.
Conducting the Tax Sale
Once the notification process is complete, a tax sale is conducted on the first Tuesday of every month between the hours of 10 a.m. and 4 p.m. It is essential for property owners to maintain their current mailing addresses with GIS and mapping to ensure they receive their tax bills and notices on time. However, property owners are ultimately responsible for their property taxes, even if bills or notices were lost in the mail.
Conclusion
Understanding why properties become part of a tax sale is crucial to both property owners and the tax commissioner’s office. This article has provided a comprehensive overview of the reasons behind tax sales and the notification process for delinquent taxes.
It is essential for property owners to remain vigilant and responsive to all communication regarding their taxes. By staying informed and maintaining current mailing addresses, property owners can ensure they receive all necessary information on time, avoiding potential issues and complications.
To further explore this topic, we recommend watching Part 2 of this series to learn how to become a bidder and take part in the next tax sale. Additionally, Part 3 provides valuable information on what to do if your property is sold.
Don’t forget to sign up for notifications on our YouTube channel or follow us on Facebook to stay updated on new videos and valuable information from the Glynn County Office of Tax Commissioner.