Selection of property to be levied.

A defendant against whom an execution has been issued by a tax collector or tax commissioner may select the property upon which the fi. fa. shall be levied. It shall be within the discretion and power of the tax collector or tax commissioner, however, to have the proper officer levy the execution on any other property the tax collector or tax commissioner may select whenever he deems it necessary to secure the prompt collection of the tax fi. fa. History. Ga. L. 1876, p. 128, § 1; Code 1882, § 891; Civil Code 1895, § 898; Civil Code 1910, § 1158; Code 1933, § 92-7404; Code 1933, § 91A-308, enacted by Ga. L. 1978, p. 309, § 2. JUDICIAL DECISIONS Selection of property constitutes waiver of defects in execution and levy. — When a defendant in fieri facias for taxes selects to the levying officer the property to be levied on, this will constitute a waiver of defects in the return, and the levy. Byars v. Curry, 75 Ga. 515, 1885 Ga. LEXIS 171 (1885); National Bank v. Danforth, 80 Ga. 55, 7 S.E. 546, 1887 Ga. LEXIS 322 (1887); Lumpkin v. Cureton, 119 Ga. 64, 45 S.E. 729, 1903 Ga. LEXIS 30 (1903). Former Civil Code 1910, § 6028 (see now O.C.G.A. § 9-13-50) did not apply to cases when tax executions were levied upon the property of the defendant in fieri facias. Former Civil Code 1910, § 1158 (see now O.C.G.A. § 48-3-4) applied in such cases. Davis v. Moore, 154 Ga. 152, 113 S.E. 174, 1922 Ga. LEXIS 319 (1922). RESEARCH REFERENCES Am. Jur. 2d. 30 Am. Jur. 2d, Executions, § 98. C.J.S. 33 C.J.S., Executions, § 139 et seq. ALR. Enforcement against tax-exempt property of tax on nonexempt property or on owner of tax-exempt property, 159 A.L.R. 461.