Whenever a tax fi. fa. is levied on property which is of a perishable nature or is liable to deteriorate in value from keeping or which is attended with expense in keeping, the same may be sold under Code Sections 9-13-163 and 9-13-164.
§ 9-13-165.Sale of perishable property — Under tax executions
Chapter 13. Executions and Judicial Sales · Article 7. Judicial Sales · Last amended 1983 · Last verified July 17, 2026
In one sentenceO.C.G.A. § 9-13-165 extends the perishable-property sale procedure of Code Sections 9-13-163 and 9-13-164 to property levied on under a tax fi. fa. that is perishable, prone to deteriorate, or costly to keep.
Full Text of § 9-13-165
Plain-English Summary
A tax fi. fa. is a distinct form of process from an ordinary civil execution, and without a section like this one, it could be unclear whether the expedited perishable-goods procedure set out in Code Sections 9-13-163 and 9-13-164 reaches property seized under a tax execution at all. This section closes that gap by cross-reference rather than by restating the whole procedure.
The result is that property levied on under a tax fi. fa. that is perishable, liable to deteriorate from keeping, or attended by expense in keeping may be sold under the same rules that apply to ordinary executions — the same judicial-order requirement from Section 9-13-163, and the same advertising, notice, and proceeds rules from Section 9-13-164 — rather than under some separate tax-specific procedure.
Frequently Asked Questions
Does the perishable-property sale process apply to property seized for unpaid taxes?
Yes. This section extends Code Sections 9-13-163 and 9-13-164 to property levied on under a tax fi. fa.
What kind of property under a tax execution qualifies?
Property that is perishable in nature, liable to deteriorate from keeping, or attended with expense in keeping — the same categories that apply to ordinary executions.
Does a different judge or notice procedure apply to a tax execution sale under this section?
No. It borrows the same procedures already set out in Code Sections 9-13-163 and 9-13-164.
Is use of this expedited procedure mandatory for perishable property seized under a tax fi. fa.?
The statute uses “may,” making the procedure available rather than mandatory.
Why does Georgia need a separate section just for tax executions here?
Because a tax fi. fa. is its own form of process, and this section makes clear that the perishable-goods procedure in Code Sections 9-13-163 and 9-13-164 reaches it too.
Amendment History
Ga. L. 1873, p. 48, § 1; Code 1882, § 3648a; Civil Code 1895, § 5465; Civil Code 1910, § 6070; Code 1933, § 39-1205; Ga. L. 1983, p. 884, § 3-8.
Source & verification. Section text and amendment history are
reproduced verbatim from the Official Code of Georgia Annotated, published by the
Official Code of Georgia Annotated, Georgia Code Revision Commission / LexisNexis. Last verified July 17, 2026.
· Official source
Also known as: georgia tax execution perishable property saletax fi fa perishable goods georgiaselling perishable property seized for taxes georgia