In 2017, the Georgia legislature passed a law changing how we searched liens filed by the Georgia Department of Revenue. The law initially required a ‘clearance letter’ from the Georgia Department of Revenue before any deed could be filed. Thankfully this was repealed and replaced in 2018. The GSCCCA is an on-line statewide searchable database for lien and deed records. The new law (HB661) that was recently signed into law includes the following changes:
- State Tax Liens (“DOR liens”) have a ten year duration and DOR liens may not be renewed.
- DOR liens filed prior to 1/1/2018 became invalid on 1/1/2018.
- DOR liens are not state-wide liens. Before a DOR lien can attach to real property, an execution must be filed with the clerk of the county where the land is located.
- DOR liens are filed with the county clerk by electronic transmission to the GSCCCA. The GSCCCA must then further electronically transmit the lien to the county clerk.
- The DOR lien is deemed to be filed and perfected upon its receipt by the GSCCCA.
- When the DOR files a lien it must also provide that information for inclusion in the pending lien database maintained by the GSCCCA.
- A DOR lien does not attach to the interest of a subsequent bona fide purchaser or lender whose deed or security deed is recorded before the tax lien has been filed.