Escrow & Title

In Georgia, property taxes become a lien on the property as of:

AJanuary 1 of the tax year✓ Correct
BThe date the tax bill is issued
CThe date taxes become delinquent
DThe closing date of any sale

Explanation

In Georgia, property taxes are assessed as of January 1 of each year. The tax lien attaches to the property on January 1, even though the tax bill is issued and due later in the year.

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