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,
Ga. St. U. L. Rev.
Available at: https://readingroom.law.gsu.edu/gsulr/vol5/iss1/33