{"data":{"id":"us-ga/o.c.g.a.-48-3-4","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-3-4","heading":"Selection of property to be levied.","body":"A defendant against whom an execution has been issued by a tax collector or tax commissioner may select the property upon which the fi. fa. shall be levied. It shall be within the discretion and power of the tax collector or tax commissioner, however, to have the proper officer levy the execution on any other property the tax collector or tax commissioner may select whenever he deems it necessary to secure the prompt collection of the tax fi. fa.","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":"e18a92e8e99dc4b909ca9ec7b7105b4d31f233ab88930ffb7322924b51f87d5e","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-3-3.1","next":"us-ga/o.c.g.a.-48-3-5"},"notice":"GroundRules: Original legal text. Not legal advice."}