RESOLUTION
NO.
WHEREAS, the General Assembly of the State of Georgia has by enactment made the
following legislative findings:
(1) The nonpayment of ad valorem taxes by property owners effectively shifts a
greater tax burden to property owners willing and able to pay their share of
stock taxes;
(2) The failure to pay ad valorem taxes creates a significant barrier to
neighborhood and urban revitalization;
(3) Significant tax delinquency creates barriers to marketability of the
property;
(4) Nonjudicial tax foreclosure procedures are inefficient, lengthy, and
commonly result in title to real property which is neither marketable nor
insurable;
(5) Putting certain tax delinquent properties back on the tax rolls and into
productive use helps to eliminate health and safety hazards;
WHEREAS, the Columbus Council desires to improve the payment of ad valorem
taxes, improve the marketability and insurability of property, decrease safety
hazards associated with delinquent properties, and return certain tax
delinquent properties to the tax rolls and into productive use;
WHEREAS, the General Assembly of this State has amended Chapter 4 of Title 48
of the Official Code of Georgia Annotated by adding Article 5 relating to tax
sales, specifically providing for a method of judicial in rem foreclosures of
tax executions;
WHEREAS, O.C.G.A. Section 48-4-75 et seq. provides that governing authorities
of counties may proceed with judicial in rem tax foreclosures for delinquent
taxes upon enacting an Ordinance or Resolution so to do;
WHEREAS, Columbus Council desires to enact such a resolution and additional
appropriate ordinances so that it may proceed with judicial in rem tax
foreclosures.
NOW THEREFORE, THE COUNCIL OF COLUMBUS, GEORGIA HEREBY RESOLVES:
That the governing authority of Columbus, Georgia does hereby declare that it
will follow the requirements of O. C. G. A. Section 48-4-75 et seq. relating to
tax sales, regarding judicial in rem tax foreclosures;
IT IS FURTHER RESOLVED, that the duly elected Muscogee County Tax Commissioner
or the Muscogee County Sheriff shall have the authority to commence tax
foreclosure and to file petitions with the Muscogee County Superior Court in
accordance with O.C.G.A. Section 48-4-75 et seq.
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Introduced at a regular meeting of the Council of Columbus, Georgia held on the
24th day of January, 2012, and adopted at said meeting by the affirmative vote
of ______ members of 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
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