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O.C.G.A. § 48-3-5 <-- --> O.C.G.A. §48-3-7

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 3 - TAX EXECUTIONS
§ 48-3-6 - Leviers of executions; aggregating multiple executions

O.C.G.A. 48-3-6 (2010)
48-3-6. Leviers of executions; aggregating multiple executions


(a) Executions may be levied by the officers to whom such executions are directed or by other officers who are authorized by law to act in their place.

(b) Any levying officer to whom there have been directed two or more executions against a defendant or to whom there have been directed two or more in rem executions against the same unreturned property may aggregate such executions and may make a levy for the total amount due as in the case of single execution.