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Pierce County board considers resolution to permit judicial in rem tax foreclosures
Summary
Pierce County commissioners introduced a resolution citing O.C.G.A. Title 48, Chapter 4, Article 5 to authorize judicial in rem tax foreclosures for delinquent ad valorem taxes; the resolution text cites shifting tax burdens and public health and safety concerns. The transcript does not record a motion vote tally.
Pierce County commissioners on June 2 introduced a resolution authorizing the county to use judicial in rem tax foreclosures to collect delinquent ad valorem taxes, citing state law. The resolution cites O.C.G.A. Title 48, Chapter 4, Article 5 (including O.C.G.A. 48-4-76) and says judicial foreclosures are an alternative to lengthy nonjudicial procedures that can leave title unmarketable.
The measure, presented on the agenda as “Discussion and action to approve a resolution authorizing judicial in rem tax foreclosures in Pierce County,” states the Board’s findings that tax delinquency shifts a greater burden to property owners who pay, hampers neighborhood revitalization and can create properties that present health and safety hazards. The resolution text declares that, as a prerequisite to using judicial in rem tax foreclosures, the Board hereby authorizes Pierce County and the Tax Commissioner to proceed in accordance with Title 48, Chapter 4, Article 5 of the Official Code of Georgia. The resolution text also states it takes effect immediately upon the Board’s approval.
The transcript includes the printed resolution text and signature lines bearing Neal Bennett (Chairman) and Donna Golding (County Clerk), but it does not record a motion, which commissioner moved or seconded the item, or a vote tally in the excerpt provided. The agenda listed the item under "Discussion and action," but the meeting record excerpt stops at the resolution text; the outcome of any vote is not specified in the transcript provided.
The resolution cites state statutory authority and frames judicial in rem tax foreclosure as a tool to address chronic tax delinquency and associated property conditions. The transcript does not include statements from taxpayers, tax office staff, or legal counsel during the excerpted discussion; it therefore does not record any public objections, implementation details (such as which parcels would be affected or projected revenue), or a timetable for court filings.
Next steps: the transcript excerpt does not record whether the Board voted on the resolution at this meeting. If the Board approved the resolution, the text indicates it would be effective immediately; any operational steps (filings, notices, affected parcels) are not documented in the excerpt and would require follow-up with county staff or the Tax Commissioner’s office.
