The municipal revenue collector shall designate some employee to attend all tax sales,
who shall act for the city in bidding the amount of tax and costs on property sold
by the chief financial officer or by the tax commissioner of Fulton County for taxes
owed the city, where no bids in that amount are made on behalf of private individuals
or corporations. When such property is sold by the tax commissioner of Fulton County,
the amount as bid by the city of taxes and costs, together with expenses and commissions,
shall be paid to the tax commissioner of Fulton County by the chief financial officer
of the city.
(b)
The chief financial officer is further authorized to pay to the tax commissioner of
Fulton County, the costs of advertising parcels of land to be sold by such tax commissioner
for nonpayment of taxes owed to the city, when the sale of such parcels is not consummated
due to deficiencies in the advertisement, defective legal descriptions of such parcels,
court injunctions against such sales and other related reasons.
(Code 1977, § 7-4059)
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