§ 9-13-165.Sale of perishable property — Under tax executions

Chapter 13. Executions and Judicial Sales · Article 7. Judicial Sales · Last amended 1983 · Last verified July 17, 2026

In one sentenceO.C.G.A. § 9-13-165 extends the perishable-property sale procedure of Code Sections 9-13-163 and 9-13-164 to property levied on under a tax fi. fa. that is perishable, prone to deteriorate, or costly to keep.

Full Text of § 9-13-165

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Whenever a tax fi. fa. is levied on property which is of a perishable nature or is liable to deteriorate in value from keeping or which is attended with expense in keeping, the same may be sold under Code Sections 9-13-163 and 9-13-164.

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Plain-English Summary

A tax fi. fa. is a distinct form of process from an ordinary civil execution, and without a section like this one, it could be unclear whether the expedited perishable-goods procedure set out in Code Sections 9-13-163 and 9-13-164 reaches property seized under a tax execution at all. This section closes that gap by cross-reference rather than by restating the whole procedure.

The result is that property levied on under a tax fi. fa. that is perishable, liable to deteriorate from keeping, or attended by expense in keeping may be sold under the same rules that apply to ordinary executions — the same judicial-order requirement from Section 9-13-163, and the same advertising, notice, and proceeds rules from Section 9-13-164 — rather than under some separate tax-specific procedure.

Frequently Asked Questions

Does the perishable-property sale process apply to property seized for unpaid taxes?

Yes. This section extends Code Sections 9-13-163 and 9-13-164 to property levied on under a tax fi. fa.

What kind of property under a tax execution qualifies?

Property that is perishable in nature, liable to deteriorate from keeping, or attended with expense in keeping — the same categories that apply to ordinary executions.

Does a different judge or notice procedure apply to a tax execution sale under this section?

No. It borrows the same procedures already set out in Code Sections 9-13-163 and 9-13-164.

Is use of this expedited procedure mandatory for perishable property seized under a tax fi. fa.?

The statute uses “may,” making the procedure available rather than mandatory.

Why does Georgia need a separate section just for tax executions here?

Because a tax fi. fa. is its own form of process, and this section makes clear that the perishable-goods procedure in Code Sections 9-13-163 and 9-13-164 reaches it too.

Amendment History

Ga. L. 1873, p. 48, § 1; Code 1882, § 3648a; Civil Code 1895, § 5465; Civil Code 1910, § 6070; Code 1933, § 39-1205; Ga. L. 1983, p. 884, § 3-8.

Source & verification. Section text and amendment history are reproduced verbatim from the Official Code of Georgia Annotated, published by the Official Code of Georgia Annotated, Georgia Code Revision Commission. Last verified July 17, 2026. · Official source

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