The lien provided for in section 26-95 shall attach to the real property upon the filing of a certified copy of the order
requiring repair, closure, or demolition in the office of the clerk of superior court
in the county where the real property is located and shall relate back to the filing
of the lis pendens notice required under O.C.G.A. § 4-2-12(g). The clerk of superior
court shall record and index such certified copy of the order in the deed records
of the county and enter the lien on the general execution docket. The lien shall be
superior to all other liens on the property, except liens for taxes to which the lien
shall be interior, and shall continue in force until paid. After filing a certified
copy of the order with the clerk of superior court, the public officer shall forward
a copy of the order and a final statement of costs to the county tax commissioner.
It shall be the duty of the county tax commissioner to collect the amount of the lien
in conjunction with the collection of ad valorem taxes, including specifically, O.C.G.A.
§ 48-4-1 et seq.; provided, however, that the limitation of O.C.G.A. § 48-4-78 which
requires 12 months of delinquency before commencing a tax foreclosure shall not apply.
The tax commissioner shall remit the amount collected to the governing authority of
the city. Thirty days after imposition of the lien, the unpaid lien amount shall bear
interest and penalties in the same amount as applicable to interest and penalties
on unpaid real property ad valorem taxes. The tax commissioner shall collect and retain
an amount equal to the cost of administering a lien authorized by O.C.G.A. § 41-2-1
et seq., unless such costs are waived by resolution of the county governing authority.
Any such amount collected and retained for administration shall be deposited in the
general fund of the county to pay the cost of administering the lien. Where the abatement
action does not commence in the superior court, review of a court order requiring
the repair, alteration, improvement or demolition of a dwelling, building or structure
shall be by direct appeal to the superior court under O.C.G.A. § 5-3-29.
