The Act creates judicial in rem tax foreclosure proceedings to avoid the inefficiency and lengthiness of nonjudicial foreclosure proceedings, which commonly result in nonmarketable and uninsurable titles to real property. The Act provides procedures and standards for the filing of a petition for foreclosure, a petition hearing, notice provisions, foreclosure sale, redemption and the form of the tax deed.
Holly M. Hearn,
REVENUE AND TAXATION Tax Sales: Create Judicial Tax Foreclosure Procedures to Aid Low Income Housing Development,
Ga. St. U. L. Rev.
Available at: https://readingroom.law.gsu.edu/gsulr/vol12/iss1/11