A tax lien attaches to the property at its valuation (January 1st; O.C.G.A. 48-2-56). A tax lien against real property is superior to all other liens. The lien is released by paying the tax charged against it.
On December 31st (O.C.G.A. 48-3-3) of each year, the Tax Commissioner must issue an execution (FiFa) against all delinquent taxpayers. Executions direct the levying officer to levy on the property. It is the duty of that person to enforce an execution by either collection or levy and sale.
