The sale of property for unpaid taxes may result in the collection of excess funds at the time of sale. The excess funds are available for distribution to the owner or owners as their interests appear in the order of priority in which their interests exist.
After five years have elapsed from the tax sale date, the Tax Commissioner shall pay over to the Georgia Department of Revenue's Unclaimed Property Division any excess unclaimed funds for which no action or proceeding is pending in a claim for payment. Once excess funds are placed in the possession of the Department of Revenue, only a court order from an interpleader action filed in the county where the tax sale occurred, by the claimant for the funds, shall serve as justification for the release of the funds.
When deemed necessary, the Tax Commissioner may file an interpleader action with the Habersham County Superior Court for the payment of the amount of such excess funds.
To view a current listing of excess funds and their respective property/owner information, download the latest list.