Georgia statute reference · O.C.G.A. § 44-3-232
§ 44-3-232 - Lien for Assessments; Judicial Foreclosure
Section 44-3-232 creates the POAA assessment lien and sets out how it is collected. The collection mechanism is judicial: under § 44-3-232(c) the lien is foreclosed by an action, judgment, and court order, in the same manner as other liens for the improvement of real property, after at least 30 days' written notice, and only where the lien is at least $2,000. The lien is also subject to a four-year lapse and a five-business-day payoff-statement duty.
Statute text reproduced from the Official Code of Georgia Annotated (O.C.G.A.); editorial summaries by the Common Elements editorial team. Not legal advice; not a substitute for Georgia counsel.
Current as of 2026-05-29.
What boards need to know
The lien arises by operation of the article. Under § 44-3-232(a), all sums lawfully assessed against a lot owner or lot - the share of common expenses, fines, or reasonable charges for materials or services furnished at the owner's request - are the personal obligation of the lot owner and constitute a lien in favor of the association from the time the sums become due. The recording of the declaration constitutes record notice of the lien, so no separate claim of lien must be recorded.
The lien is priming, with stated exceptions. Section 44-3-232(a) makes the lien prior and superior to other liens except ad valorem tax liens, a first-priority mortgage and any mortgage recorded before the declaration, and certain secondary purchase money mortgages. This ordering is the same first-mortgage carve- out that appears in the conveyance and lender protections of § 44-3-225.
Foreclosure is judicial. This is the point most often misstated. Section 44-3-232(c) provides that, not less than 30 days after the required certified-mail or statutory-overnight notice, the lien may be foreclosed by an action, judgment, and court order for foreclosure in the same manner as other liens for the improvement of real property. The statute calls the result a court order for judicial foreclosure. It does not authorize a non-judicial power-of-sale foreclosure of the assessment lien. The subsection also bars any foreclosure action unless the lien is at least $2,000, and lapses the lien four years after the assessment first became due.
A payoff-statement duty protects buyers and lenders. Section 44-3-232(d) entitles an owner, mortgagee, purchaser, or prospective lender to a written statement of past-due assessments on written request to the registered office, and the association has five business days to furnish it. Missing that window extinguishes the lien as to the title or interest acquired in the transaction. The instrument may require a fee not exceeding $10.00 as a prerequisite to the statement.
Key requirements
The lien and its priority
O.C.G.A. § 44-3-232(a)- Lien for lawfully assessed sums, fines, and requested charges
- Prior and superior to other liens, with stated exceptions
- Excepts ad valorem taxes and first or pre-declaration mortgages
- Recording the declaration is record notice of the lien
Late charges, interest, and costs
O.C.G.A. § 44-3-232(b)- Late charge up to the greater of $10.00 or 10 percent
- Interest up to 10 percent per annum
- Costs of collection and reasonable attorney's fees actually incurred
- Only to the extent the instrument provides
Judicial foreclosure
O.C.G.A. § 44-3-232(c)- 30 days' certified-mail or statutory-overnight notice first
- Notice states the amount due, late charges, and interest rate
- Foreclosed by an action, judgment, and court order
- No foreclosure unless the lien is at least $2,000
- Lien lapses four years after the assessment became due
Payoff statement on request
O.C.G.A. § 44-3-232(d)- Owner, mortgagee, purchaser, or lender may request in writing
- Delivered to the registered office, stating a return address
- Five business days to furnish, or the lien is extinguished as to that interest
- Instrument may require a fee not exceeding $10.00
No estoppel fee cap and no reserve mandate
Georgia does not set a Florida-style scheduled cap on disclosure or estoppel fees in this section. The only fee the POAA ties to the assessment statement is the optional charge in § 44-3-232(d), which the instrument may set at a figure not exceeding $10.00 as a prerequisite to issuing the statement. There is no statutory schedule of base, delinquent, or expedite fees comparable to Florida's estoppel-fee regime.
The POAA also contains no reserve-study or structural-milestone- inspection mandate. Section 44-3-221(3) treats reserves created and maintained under the instrument as part of common expenses, and § 44-3-231(d) requires the association to keep accurate financial records, but the article prescribes no minimum reserve funding or inspection schedule.
Key statutory text
Selected subsections, reproduced verbatim from the Official Code of Georgia Annotated. Confirm the current text at the Georgia General Assembly O.C.G.A. portal.
§ 44-3-232(c) - judicial foreclosure
Not less than 30 days after notice is sent by certified mail or statutory overnight delivery, return receipt requested, to the lot owner both at the address of the lot and at any other address or addresses which the lot owner may have designated to the association in writing, the lien may be foreclosed by the association by an action, judgment, and court order for foreclosure in the same manner as other liens for the improvement of real property, subject to superior liens or encumbrances, but any such court order for judicial foreclosure shall not affect the rights of holders of superior liens or encumbrances to exercise any rights or powers afforded to them under their security instruments. The notice provided for in this subsection shall specify the amount of the assessments then due and payable together with authorized late charges and the rate of interest accruing thereon. No foreclosure action against a lien arising out of this subsection shall be permitted unless the amount of the lien is at least $2,000.00. Unless prohibited by the instrument, the association shall have the power to bid on the lot at any foreclosure sale and to acquire, hold, lease, encumber, and convey the same. The lien for assessments shall lapse and be of no further effect, as to assessments or installments thereof, together with late charges and interest applicable thereto, four years after the assessment or installment first became due and payable.
§ 44-3-232(b) - late charges, interest, and costs
To the extent that the instrument provides, the personal obligation of the lot owner and the lien for assessments shall also include: (1) A late or delinquency charge not in excess of the greater of $ 10.00 or 10 percent of the amount of each assessment or installment thereof not paid when due; (2) At a rate not in excess of 10 percent per annum, interest on each assessment or installment thereof and any delinquency or late charge pertaining thereto from the date the same was first due and payable; (3) The costs of collection, including court costs, the expenses required for the protection and preservation of the lot, and reasonable attorney’s fees actually incurred; and (4) The fair rental value of the lot from the time of the institution of an action until the sale of the lot at foreclosure or until judgment rendered in the action is otherwise satisfied.
Common questions about § 44-3-232
- Is a Georgia POAA assessment lien foreclosed judicially or non-judicially?
- Judicially. O.C.G.A. § 44-3-232(c) provides that, not less than 30 days after notice is sent, the lien may be foreclosed by the association by an action, judgment, and court order for foreclosure in the same manner as other liens for the improvement of real property. The same subsection refers to the resulting court order as a court order for judicial foreclosure. The POAA assessment lien is not foreclosed through a non-judicial power-of-sale process.
- What notice must precede a POAA lien foreclosure?
- Under O.C.G.A. § 44-3-232(c), the association must send notice by certified mail or statutory overnight delivery, return receipt requested, to the lot owner both at the address of the lot and at any other address the owner has designated to the association in writing, and the foreclosure may proceed not less than 30 days after that notice. The notice must specify the amount of the assessments then due and payable together with authorized late charges and the rate of interest accruing.
- Is there a minimum amount before a Georgia POAA HOA can foreclose?
- Yes. O.C.G.A. § 44-3-232(c) provides that no foreclosure action against a lien arising out of that subsection is permitted unless the amount of the lien is at least $2,000.00. The same subsection also provides that the lien lapses and is of no further effect as to assessments or installments, with late charges and interest, four years after the assessment or installment first became due and payable.
- Where does a Georgia POAA assessment lien rank against other liens?
- O.C.G.A. § 44-3-232(a) makes the lien prior and superior to all other liens, except liens for ad valorem taxes on the lot, the lien of any first-priority mortgage covering the lot and any mortgage recorded prior to the recording of the declaration, and the lien of certain secondary purchase money mortgages where neither the grantee nor any successor grantee is the seller of the lot. The recording of the declaration constitutes record notice of the lien, so no further recordation of a claim of lien is required.
- What late charges and interest can a Georgia POAA lien include?
- To the extent the instrument provides, O.C.G.A. § 44-3-232(b) allows the personal obligation and the lien to include a late or delinquency charge not in excess of the greater of $10.00 or 10 percent of the amount of each assessment or installment not paid when due, interest at a rate not in excess of 10 percent per annum, the costs of collection including court costs and reasonable attorney's fees actually incurred, and the fair rental value of the lot from the institution of an action until foreclosure sale or satisfaction.
- Can a buyer or lender get a Georgia POAA payoff statement, and is there a fee?
- Yes. O.C.G.A. § 44-3-232(d) entitles a lot owner, mortgagee, purchaser under contract, or prospective lender to request, in writing, a statement of past-due and unpaid assessments with late charges and interest. The association has five business days to furnish it; failure within that period extinguishes the lien as to the title or interest acquired in the contemplated transaction. The instrument may require payment of a fee not exceeding $10.00 as a prerequisite to the statement. There is no broader scheduled estoppel-fee cap in this section.
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