The Act requires the Tax Commissioner or collector to provide thirty-days'; written notice to a taxpayer that an execution will be issued if delinquent taxes are not paid. The Act also provides that a third party, other than a tax official or employee, may pay the tax and receive a transfer of the execution provided he has notified the individual against whom the execution has issued.
"REVENUE AND TAXATION Tax Executions: Provide for Payment and Transfer,"
Georgia State University Law Review: Vol. 5
, Article 33.
Available at: http://readingroom.law.gsu.edu/gsulr/vol5/iss1/33