Title 48, Chapter 4, Section 79
( 48-4-79)
(a) The petitioner shall request that a judicial hearing on the
petition occur not earlier than 30 days following the filing of the
petition. At such hearing any interested party shall have the right
to be heard and to contest the delinquency of the taxes or the
adequacy of the proceedings. If the superior court determines that
the information set forth in the petition is accurate, the court
shall render its judgment and order that: (1) The taxes are delinquent; (2) Proper notice has been given to all interested parties; (3) The property as described in the petition be sold in
accordance with the provisions of this article; and (4) The sale shall become final and binding 60 days after the date of the sale in accordance with Code Section 48-4-81. (b) The order of the superior court shall provide that the property
be sold free and clear of all liens, claims, and encumbrances other
than: (1) Rights of redemption provided under federal law; (2) Tax liens held by Georgia governmental entities other than the petitioner which are superior to the taxes identified in the petition by virtue of the provisions of subsection (b) of Code Section 48-2-56; (3) Easements and rights of way of holders who are not interested parties under subparagraph (C) of paragraph (1) of Code Section 48-4-77; and (4) Benefits or burdens of any real covenants filed of record as
of the date of filing of the petition. (c) If, upon production of evidence to the court by any party, it is
determined by the court that any interested party died within the
six-month period of time immediately preceding the filing of the
petition, the court may postpone the hearing, for a period of up to
six months, to allow the administrator or executor of the estate
adequate time to close the estate. |