What is a Levy?

A levy is a legal process in which a sheriff or other state official is empowered by a writ or another judicial directive to seize or bring under his/her control a delinquent taxpayer's property to satisfy the judgment (unpaid taxes). Levying on a piece of property is one of the steps involved in preparing it for a tax sale.

The levy reads as follows:

Georgia, Habersham County

I have this (day) day of (month), (year) following property in possession of, to-wit: (The legal description of the property is placed here) as the property of (name of taxpayer) to satisfy the tax fi fa against him for the year(s) and the principal amount (amount), plus cost and interest, and given him (and the party in possession, if any) notice of levy.

This (day of week) day of (month), (year).

The notice is then signed by the Tax Commissioner who is also an Ex-Officio Sheriff.