AN ORDINANCE
NO.
An ordinance amending Chapter 2 of the Columbus Code by adding a new
Section 2-189 which authorizes the Land Bank Authority of Columbus, Georgia to
request the Muscogee County Tax Commissioner to initiate In Rem tax
foreclosures pursuant to O.C.G.A. Section 48-4-75 et seq.; providing
notification to Columbus Council when such procedure is requested; and for
other purposes.
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THE COUNCIL OF COLUMBUS, GEORGIA HEREBY ORDAINS:
SECTION 1.
Chapter 2 of the Columbus Code is hereby amended by adding a new
Section 2-189 to read as follows:
?(a) Scope.
This Section is enacted pursuant to O.C.G.A. Section 48-4-75 et seq., and is in
addition to and an alternative to non-judicial tax foreclosure or any other
current power of the Muscogee County Tax Commissioner or Land Bank Authority of
Columbus, Georgia. In addition to any other powers bestowed by Georgia law
upon the Muscogee County Tax Commissioner or Land Bank Authority of Columbus,
Georgia, the Muscogee County Tax Commissioner is authorized to undertake
judicial In Rem foreclosure of delinquent tax executions when requested by the
Land Bank Authority of Columbus, Georgia. When any such request is made in
writing by the Land Bank Authority to the Muscogee County Tax Commissioner, a
copy shall be forwarded to the Clerk of Council as notification of such request
to the Columbus Council.
(b) Conflict with State Law.
Should any portion of this section conflict with state law, the applicable
state law will control.
(c) Definitions.
(1) ?Interested party? means:
(a) Those parties having an interest in the property as revealed by a
certification of title to the property conducted in accordance with the title
standards of the State Bar of Georgia;
(b) Those parties having filed a notice in accordance with O.C.G.A.
Section 48-3-9; or
(c) Any other party having an interest in the property whose identity
and address are reasonably ascertainable from the records maintained by the tax
commissioner, clerk, or other records maintained in the county courthouse.
?Interested party? shall not include the holder of the benefit or burden of any
easement or right-of-way whose interest is properly recorded, which interest
shall remain unaffected.
(2) ?Redemption amount? means: the full amount of the delinquent ad valorem
taxes, accrued interest at the specified in O.C.G.A. Section 48-2-40, penalties
as determined in accordance with O.C.G.A. Section 48-2-44, and costs incurred
by the county in collecting such taxes as allocated in its discretion,
including without limitation the cost of title examination, attorney?s fees,
and publication of notice.
(3) ?Tax Commissioner? means: the collective office of the Muscogee County Tax
Commissioner.
(4) ?Court? means: the Superior Court of Muscogee County, Georgia.
(5) ?Clerk? means: the Clerk of the Superior Court of Muscogee County, Georgia.
The petition.
(1) After an ad valorem tax lien based upon an approved digest has been
delinquent for 12 months, the Tax Commissioner may commence tax foreclosure in
accordance with this section and O.C.G.A. Section 48-4-75 et seq. upon written
request of the Land Bank Authority of Columbus, Georgia
(2) The Tax Commissioner may commence tax foreclosure by filing a petition in
the Muscogee County Superior Court. Said petition must include:
The Tax Commissioner as the petitioner;
(B) The property address;
(C) A legal description of the property;
(D) The tax identification number and/or the property and parcel number of the
property;
(E) The calendar year(s) for which the taxes are delinquent;
(F) The principal amount of the delinquent taxes together with interest and
penalties; and
(G) The names and addresses of parties to whom copies of the petition are to be
sent in accordance with paragraph (c).
(3) The Tax Commissioner shall mail copies of the petition by certified mail or
statutory overnight delivery return receipt requested, to all interested
parties whose identity and address are reasonably ascertainable. Copies of the
petition shall also be mailed by first-class mail to the property address to
the attention of the occupants, if any, and shall be posted on the property.
(4) Simultaneous with the filing of the petition, the Tax Commissioner shall
file a lis pendens notice at the office of the clerk.
(5) Within thirty days of the filing of the petition, a notice shall be
published twice in the official organ of the County in which the property is
located. Said notice shall specify:
(A) The Tax Commissioner as the petitioner and as the person responsible for
collecting the delinquent taxes;
The property address;
(C) A description of the property;
(D) The tax identification number and/or property and parcel number of the
property;
The applicable period of tax delinquency;
(F) The principal amount of the delinquent taxes together with interest and
penalties;
(G) The date and place of the filing of the petition.
The hearing.
(1) The Tax Commissioner shall request a judicial hearing not earlier than
thirty (30) days after the filing of the petition. At such hearing any
interested party has the right to be heard and to contest the delinquency of
the taxes or the adequacy of the proceedings. If the court determines that the
information set forth in the petition is accurate, the court may render its
judgment and issue an order finding and ordering as follows:
(A) The taxes are delinquent;
(B) Proper notice has been given to all interested parties;
(C) The property as described in the petition shall be sold in accordance with
O.C.G.A. Section 48-4-75 et seq;
(D) The Order of the Superior Court shall provide that the property shall be
sold free and clear of all liens, claims and encumbrances other than:
Rights of redemption provided under federal law;
(ii) Tax liens I favor of Georgia governmental entities other than the
petitioner which are superior to the ad valorem taxes identified in the
petition by virtue of O.C.G.A. Section 48-2-56;
(iii) The holders of easements and rights-of-way described in O.C.G.A. Section
48-4-77(1)(c); and
(iv) The holders of the benefits or burdens of any real covenants filed of
record as of the date of filing of the petition.
(v) The sale shall become final and binding sixty (60) days after the date
thereof in accordance with O.C.G.A. Section 48-4-81.
(2) If, upon production of evidence, the court determines that any interested
party died within the six-month (6) period of time immediately preceding the
filing of the petition, the court may postpone the hearing for a period of up
to six (6) months, to allow the administrator or executor adequate time to
close the estate.
The sale.
(1) At any time prior to sale, any interested party may redeem the property by
payment of the redemption amount to the petitioner, whereupon the petitioner
shall dismiss the proceedings.
(2) Following the hearing and order of the court in accordance with O.C.G.A.
Section 48-4-79, a sale of the property shall be advertised and conducted on
the date, time, place and manner which are required by law of sheriff?s sales.
Such sale shall not occur earlier than 45 days following the date of the order.
(3) Except as otherwise authorized by law, the minimum bid price shall be the
redemption amount. In the absence of a higher bid, the petitioner may continue
the sale to a specific advertised time on the same sale date or may resubmit
advertisement to sell the following month. The Land Bank Authority of
Columbus, Georgia may bid in an amount equal to the minimum bid price and, if
no higher bids are made, thereby become the purchaser on behalf of Columbus,
Georgia.
(4) From and after the moment of the sale and tender of the successful bid
price, the sale shall be final and binding, subject only to the right of the
owner of the property to redeem the property upon payment into the court of the
full amount of the minimum bid price. Such right of redemption of the owner
shall exist for a period of sixty (60) days from and after the date of the sale
and shall be in accordance with the following provisions:
(A) Redemption by an owner shall result in a dismissal of the proceedings, and
the petitioner shall refund to the purchaser the full amount paid by the
purchaser at the sale;
(B) For purpose of redemption, ?owner? shall mean the owner of record of fee
simple interest in the property as of the date of filing of the petition,
together with such owner?s successors in interest by death or operation of
law. This right of redemption shall not otherwise be transferable; and
(C) This right of redemption shall automatically terminate and expire upon
failure to redeem within the 60-day period after the sale.
(5) If the property is not redeemed, then within ninety days (90) days after
the sale, the Tax Commissioner shall cause to be executed and delivered to the
purchaser a tax deed, together with a real estate transfer tax form.
(6) Within ninety (90) days after the sale, the petitioner shall file a report
of the sale with the court, stating whether a sale took place, the sale price,
and the identity of the purchase.
If the sale price exceeds the minimum bid amount, the petitioner shall deposit
the surplus into the registry of the court. Such surplus shall be distributed
by the court to the interested parties, including the owner, as their interests
appear and in the priority in which their interests exist.
(g) Funds may be allocated in the discretion of the Columbus Council to the
Land Bank Authority budget to defray expenses the Land Bank Authority in
carrying out the purposes of this Chapter. The Land Bank Authority may pay
costs of in rem foreclosure actions filed by the Tax Commissioner, including
attorney?s fees, title examinations, surveys or any other costs related to such
legal proceedings. The Land Bank Authority may receive grants and donations of
funds or property as permitted by law.?
SECTION 2.
All ordinances and parts of ordinances in conflict with this ordinance
are hereby repealed.
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Introduced at a regular meeting of the Council of Columbus, Georgia held on the
____ day of ___________, 2011, introduced a second time at a regular meeting of
said Council held on the ______ day of ________, 2011, and adopted at said
meeting by the affirmative vote of ________ members of said Council.
Councilor Allen voting____________.
Councilor Baker voting____________.
Councilor Barnes voting___________.
Councilor Davis voting____________.
Councilor Henderson voting________.
Councilor Huff voting_____________.
Councilor McDaniel voting_________.
Councilor Pugh voting_____________.
Councilor Thomas voting___________.
Councilor Woodson voting__________.
______________________________ ______________________________
TINY B. WASHINGTON TERESA PIKE TOMLINSON
CLERK MAYOR
Attachments
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