Tax Sale List
|Fulton County Sheriff's Office|
| 185 Central Ave S.W., 9th Floor
The Fulton County Tax Commissioner also serves as Ex-Officio Sheriff of Fulton County. Each Ex-Officio Sheriff or Deputy Sheriff as appointed by the Sheriff has full power to advertise and bring property to sale for the purpose of collecting taxes due the state and county (O.C.G.A.§ 48-2-55).
Taxes due the state and county are not only against the owner but also against the property regardless of judgments, mortgages, sales, or encumbrances. Taxes constitute a general lien upon all property of a taxpayer and the lien attaches on January 1st of each tax year, even though a Fi.fa. has not been issued (O.C.G.A.§ 48-2-56 and 48-5-28).