You were the owner of record at the time of the tax sale. Excess Funds List., “Under Georgia law, a tax commissioner holds any excess funds generated by a tax sale in a fiduciary capacity, [] and the disbursement of those funds is governed by OCGA § 48–4–5.”, “[A] tax commissioner is authorized to use the excess funds to satisfy any outstanding ad valorem taxes owed by the defendant in fi. 756, 761 (2016) (“Although SPS apparently had an interest in the Property at the time of the tax sale that gave it a statutory right of redemption, it is undisputed that SPS’s security deed has now been fully satisfied, and it no longer retains any priority lien on the Property. Excess Funds Claim Form Pdf files. Generally, excess funds are distributed to owners or lienholders in order of their priority of interest in the property. 0. Types of property that are remitted to the state are as follows: For additional questions about unclaimed property in Georgia, please call: (404)968-0490. Who can claim excess funds from a tax sale? The Tax Commissioner's Office does not recognize applications from asset recovery firms or non-attorneys who purport to represent claimants. Motor Vehicles; Property Tax; Property Tax. If you have any questions, call 706-613-3120 and ask to speak with Tax Commissioner Toni Meadow or Delinquent Tax Officer, Kecia Payne. From ACC Tax Sales Basic Information about Excess Tax Sale Funds…. After five years have elapsed from the tax sale date, the Tax Commissioner shall pay over to the Georgia Department of Revenue's Unclaimed Property Division any excess unclaimed funds for which no action or proceeding is pending in a claim for payment. If you have any questions concerning this matter, please call me at 912-653-3880. North office. See Bridges v. Collins-Hooten, 339 Ga.App. An issue arose regarding whether one looked at the time of the sale or the time of the distribution to determine who was entitled to claim an interest in excess funds. Please follow all instructions on the application form. That decision observed that “tax-sale purchasers have no claim to the excess funds based on their post-sale ownership” (Id. A licensed attorney should submit a written, notarized statement from the claimant authorizing the attorney to act on the claimant's behalf. However, if a mortgage is not satisfied, but mortgage title simply reverts by the passage of time under OCGA 44-14-80 (after the tax sale but before excess funds are distributed), then the Georgia Court of Appeals has held that the mortgage holder still has their right to excess funds that vested at the time of the tax sale.