Hall County (Gainesville), Georgia:
how the tax sale works.

Hall holds tax sales on the first Tuesday of the month at 10 a.m., but only in months when a sale is planned. The Tax Commissioner generally holds sales in only a few selected months of the year. When a sale is set, the date, time and location go up on the tax sale page four weeks before the sale.

The Tax Commissioner serves as ex officio sheriff of Hall County and conducts the sale. Sales take place inside the Hall County Government Building, 2875 Browns Bridge Road, Gainesville, GA 30504, in the Board of Commissioners Meeting Room on the second floor. On sale day the room opens by 9 a.m., and the sale begins at 10 a.m.

The sale list runs in the legals section of the Gainesville Times every weekend and Wednesday for the four weeks before the sale. When a sale is scheduled, the page also links the current list. Each property's opening bid is the tax due plus penalties, interest, and costs and fees such as the levy, advertising and deed recording fees.

• Arrive early to fill out a bidder registration form.
• You or a representative must be there in person; mail, phone and faxed bids are not accepted.
• Payment is due in full by 1 p.m. on the day of the sale.
• Only certified funds are accepted: cash, cashier's check or money order.
• Buyers also sign a statement confirming which property they bought and for what price.

Georgia tax sales convey a redeemable tax deed, not clear title. A redeeming party pays the purchaser the amount paid at the sale plus a premium of 20% of that amount for the first year or fraction of a year, and 10% for each additional year or fraction of a year (O.C.G.A. § 48-4-42). A Georgia tax deed is defeasible until the right of redemption is barred, and possession normally stays with the owner or occupant. The Tax Commissioner's office says its staff cannot give legal advice, and it encourages buyers to consult an attorney.

The Tax Commissioner holds the overage, called excess funds, in escrow. The property owner, and anyone with a legal interest in the property before the sale, such as a mortgage company or a recorded lien holder, may file a claim. Claims go on the county's Excess Funds Claim Form, with supporting documents and your government ID attached, to the Tax Commissioner's Office at P.O. Box 1579, Gainesville, GA 30503. Forms that are not notarized are not accepted. The office pays excess funds to a third party only when that party is the claimant's licensed attorney, and you are not required to pay, or be represented by, a third party to claim them.

Hall County Tax Commissioner, 2875 Browns Bridge Road, 1st floor, Gainesville, GA 30504 (mail: P.O. Box 1579, Gainesville, GA 30503); 770-531-6950; propertytax@hallcounty.org; Monday to Friday, 8 a.m. to 5 p.m.