ASSESSMENTS FOR GOVERNMENTAL IMPROVEMENTS AND SERVICES
30.1 Equal Rank With Ad Valorem Tax Liens
Service assessments for governmental improvements (paving, sidewalk, curbing, etc.) or services (water, sanitation, sewer, etc.) have equal rank with ad valorem tax liens and are not extinguished by foreclosure.
Comment: See O.C.G.A. Section 36-39-20; Bowery Savings Bank v. DeKalb County, 240 Ga. 528, 242 S.E.2d 50 (1978); City of Atlanta v. Burton, 90 Ga. 486, 16 S.E. 214 (1892); Dodd v. City of Atlanta, 154 Ga. 33, 113 S.E. 166 (1922); Paulk v. City of Ocilla, 188 Ga. 69, 2 S.E.2d 642 (1939); Harrison v. Jones, 226 Ga. 344, 175 S.E.2d 26 (1970).
30.2 Lien Against Property Served
A supplier of water, gas, sewerage or electricity shall not impose a lien against real property for unpaid charges unless the owner is the person who incurred the charges. These special assessments are chargeable only against the property served or benefited and are not general liens against the owner.
Comment: The first sentence is based upon O.C.G.A. Section 36-60-18, which became effective April 19, 1994. See Clarke v. Mayor and Council of Millen, 187 Ga. 185, 200 S.E. 698 (1938); Brumby v. Harris, 107 Ga. 257, 33 S.E. 49 (1899); Norman v. City of Moultrie, 157 Ga. 388, 121 S.E. 391 (1923).
30.3 Date of Attachment
Subject to specific legislation, assessments for improvements attach from the date of adoption of the ordinance authorizing the improvement. Comment: See O.C.G.A. Section 36-39-20; City of McRae v. Folsom, 191 Ga. 272, 11 S.E.2d 900 (1940); Paulk v. City of Ocilla, supra; Atlanta Title & Trust Company v. Inman, 42 Ga. App. 191, 155 S.E. 364 (1930); Herring v. Citizens Bank of Cairo, 45 Ga. App. 646, 155 S.E. 838 (1932).
30.4 Expiration
In the absence of an entry upon the General Execution Docket, the assessments expire seven years after attachment. Comment: See O.C.G.A. Sections 48-3-21 and -22; City of McRae v. Folsom, supra; Sharpe v. City of Waycross, 185 Ga. 208, 194 S.E. 522 (1937).
30.1 Equal Rank With Ad Valorem Tax Liens
Service assessments for governmental improvements (paving, sidewalk, curbing, etc.) or services (water, sanitation, sewer, etc.) have equal rank with ad valorem tax liens and are not extinguished by foreclosure.
Comment: See O.C.G.A. Section 36-39-20; Bowery Savings Bank v. DeKalb County, 240 Ga. 528, 242 S.E.2d 50 (1978); City of Atlanta v. Burton, 90 Ga. 486, 16 S.E. 214 (1892); Dodd v. City of Atlanta, 154 Ga. 33, 113 S.E. 166 (1922); Paulk v. City of Ocilla, 188 Ga. 69, 2 S.E.2d 642 (1939); Harrison v. Jones, 226 Ga. 344, 175 S.E.2d 26 (1970).
30.2 Lien Against Property Served
A supplier of water, gas, sewerage or electricity shall not impose a lien against real property for unpaid charges unless the owner is the person who incurred the charges. These special assessments are chargeable only against the property served or benefited and are not general liens against the owner.
Comment: The first sentence is based upon O.C.G.A. Section 36-60-18, which became effective April 19, 1994. See Clarke v. Mayor and Council of Millen, 187 Ga. 185, 200 S.E. 698 (1938); Brumby v. Harris, 107 Ga. 257, 33 S.E. 49 (1899); Norman v. City of Moultrie, 157 Ga. 388, 121 S.E. 391 (1923).
30.3 Date of Attachment
Subject to specific legislation, assessments for improvements attach from the date of adoption of the ordinance authorizing the improvement. Comment: See O.C.G.A. Section 36-39-20; City of McRae v. Folsom, 191 Ga. 272, 11 S.E.2d 900 (1940); Paulk v. City of Ocilla, supra; Atlanta Title & Trust Company v. Inman, 42 Ga. App. 191, 155 S.E. 364 (1930); Herring v. Citizens Bank of Cairo, 45 Ga. App. 646, 155 S.E. 838 (1932).
30.4 Expiration
In the absence of an entry upon the General Execution Docket, the assessments expire seven years after attachment. Comment: See O.C.G.A. Sections 48-3-21 and -22; City of McRae v. Folsom, supra; Sharpe v. City of Waycross, 185 Ga. 208, 194 S.E. 522 (1937).