Validity of deed made at tax sale.

The deed or bill of sale made by the sheriff to the purchaser at a tax sale shall be just as valid as if made under an ordinary execution issuing from the superior court. History. Orig. Code 1863, § 815; Code 1868, § 895; Code 1873, § 893; Code 1882, § 893; Civil Code 1895, § 913; Civil Code 1910, § 1176; Code 1933, § 92-8107; Code 1933, § 91A-406, enacted by Ga. L. 1978, p. 309, § 2. JUDICIAL DECISIONS Inapplicable to sales for municipal taxes. — Statute has no application to deeds made by a municipal officer founded on sales for municipal taxes. Ansley v. Wilson, 50 Ga. 418, 1873 Ga. LEXIS 281 (1873); Johnson v. Phillips & Co., 89 Ga. 286, 15 S.E. 368, 1892 Ga. LEXIS 326 (1892). Recitals in deed as to manner of sale presumed correct. — Recitals in a deed in regard to the conduct of the selling officer, the levying officer, with respect to advertisements and the like are presumptively correct. Livingston v. Hudson, 85 Ga. 835, 12 S.E. 17, 1890 Ga. LEXIS 149 (1890); Bennett v. Southern Pine Co., 123 Ga. 618, 51 S.E. 654, 1905 Ga. LEXIS 560 (1905). Admissibility in evidence. — Statute does not give tax titles a higher status than belongs to a deed made by the sheriff under the judgment of a court, and such a deed, unsupported by the execution on which it is based is generally not admissible in evidence. Sabattie v. Baggs, 55 Ga. 572, 1876 Ga. LEXIS 416 (1876). RESEARCH REFERENCES C.J.S. 33 C.J.S., Executions, § 464 et seq. 85 C.J.S., Taxation, § 1468 et seq. ALR. Necessity of actual possession to give title by adverse possession under invalid tax title, 22 A.L.R. 550. Right of holder of tax title or certificate of sale to reimbursement by taxing authorities where sale proves invalid, 77 A.L.R. 824; 116 A.L.R. 1408. Tax deeds and recitals therein as evidence of regularity of tax proceedings as to advertising and notice of sale, and as to time, manner, and place of sale, 88 A.L.R. 264. Time limitation for attack on tax title as affected by defective description of property in the assessment or the tax deed, 133 A.L.R. 570. Payment, tender, or deposit of tax as condition of injunction against issuance of tax deed upon ground that it had become barred by lapse of time or that the property had been redeemed, 134 A.L.R. 543. Rights and remedies of owner against holder of invalid tax title respecting rents and profits or use and occupation, 173 A.L.R. 1179. Statutory limitation of period for attack on tax deed as affected by failure to comply with statutory requirement as to notice before tax deed, 5 A.L.R.2d 1021.