Payment
Payment is required in full upon conclusion of the tax sale. Payment must be in the form of cash, certified check, cashiers check, or money order. The purchaser must sign a statement attesting to the fact that certain property was purchased for a certain price.
Immediately following the conclusion of the tax sale all purchasers must remit full payment to this office. After all payments are processed, preparation of the Tax Deed and the Real Estate Transfer Tax form will begin. These documents are normally filed/recorded by Friday afternoon following the tax sale.
ACCORDING TO O.C.G.A.§ 9-13-170, ANY PERSON WHO BECOMES THE PURCHASER OF ANY REAL OR PERSONAL PROPERTY AT ANY SALE MADE AT PUBLIC OUTCRY WHO FAILS OR REFUSES TO COMPLY WITH THE TERMS OF THE SALE WHEN REQUESTED TO DO SO, SHALL BE LIABLE FOR THE AMOUNT OF THE PURCHASE MONEY. IT SHALL BE THE TAX COMMISSIONER'S OPTION EITHER TO PROCEED AGAINST THE PURCHASER FOR THE FULL AMOUNT OF THE PURCHASE MONEY OR TO RESELL THE REAL OR PERSONAL PROPERTY AND THEN PROCEED AGAINST THE FIRST PURCHASER FOR ANY DEFICIENCY ARISING FROM THE SALE.