HomeMy WebLinkAboutDELINQUENT MUNICIPAL TAXES
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RESOLl)TION
RESOLUTION AUTHORIZING THE ENFORCEMENT
OF AD VALOREM TAX LIENS BY AUGUSTA-
RICHMOND COUNTY, GEORGIA THROUGH
JUDICIAL IN REM TAX FORECLOSURES FOR
DELINQUENT MUNICIPAL TAXES.
WHEREAS, a.C.G.A. 9 48-4-60, et seq., provides that upon the enactment of a
Resolution of the governing authority of the municipality in which the property is located
such governmental entity may proceed with judicial in rem tax foreclosure for delinquent
taxes; and
WHEREAS, this consolidated government adopts the findings of the General
Assembly and finds. that 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 such taxes, that the failure to pay ad valorem taxes creates a significant barrier to
neighborhood and urban revitalization, that significant tax delinquency creates barriers to
marketability of the property, and that nonjudicial tax foreclosure . procedures are
inefficient, lengthy, and commonly result in title to real property which is nei~~n
marketable nor insurable. ill addition, tax delinquency in many instances results in
properties which present health and safety hazards to the public and in rem judicifll tax
foreclosure is an effective means of eliminating health and safety hazards and results in
putting certain tax delinquent properties back on the tax rolls and into productive use; and
WHEREAS, Richmond County has a substantial number of tax delinquent
properties that are safety hazards and are in nonrevenue-generating, and nontax-producing
status.
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NOW THEREFORE, BE IT RESOLVED by the Augusta-Richmond County
Commission as follows:
The Tax Commissioner of Richmond County is hereby authorized to file
petitions with the Superior Court of Richmond County, Georgia, petitioning for a~ valorem
tax foreclosures on tax delinquent properties within Richmond County in which the taxes
are delinquent and unpaid for at least two calendar years, pursuant to O.C.G.A. 9 48-4-75,
et seq.
Duly adopted by the Augusta-Richmond County Commission this /6 day
of .1 ,2005.
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COUNTY COMMISION