{"data":{"id":"us-ga/o.c.g.a.-48-3-21","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-3-21","heading":"Statute of limitations for tax executions.","body":"Except for executions issued by the commissioner, all county, municipal, or other tax executions, before or after legal transfer and record, shall be enforced within seven years from:\n(1) The date of issue; or\n(2) The time of the last entry upon the tax execution by the officer authorized to execute and return the execution if the execution and entry are properly entered or reentered upon the execution docket or books in which executions issued on judgments and entries on executions issued on judgments are required to be entered or reentered.","path":["TITLE 48 Revenue and Taxation","CHAPTER 3 Tax Executions","Article 1 General Provisions"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"9a81b9b316feddf2d78d44535ac324861a5b4346eb3a1720cabe80e818dcce4c","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-3-20","next":"us-ga/o.c.g.a.-48-3-21.1"},"notice":"GroundRules: Original legal text. Not legal advice."}