The Tax Sales Excess Funds Application (Form PTU-108.1) is the packet the Fulton County Sheriff's Office uses when someone claims the excess funds left over from a Sheriff's tax sale. It is one of the Fulton County property tax sale forms, and it combines a memo listing the documents each type of claimant must bring with a sworn Affidavit in Support of Claim for Excess Funds and an Indemnification and Hold Harmless Agreement. On this page you can fill out the form online on FillingPDF and download or print the completed PDF. The Sheriff's Office publishes the original PDF on the Fulton County website.
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What is PTU-108.1?
The Tax Sales Excess Funds Application is the Fulton County Sheriff's Office packet used to ask for the disbursement of excess funds generated by a Sheriff's tax sale of real property in Fulton County, Georgia. It pairs a checklist of required documents with two forms sworn before a notary.
The first page is a memo from the Fulton County Sheriff's Office. It lists the documents needed for disbursement, grouped by who is claiming: the property owner, a lien holder, a third-party agent for a lien holder, a third-party agent for a property owner, and a fi fa holder. The memo adds that one additional copy of the application is required.
The two forms that follow are completed by the claimant:
- Affidavit in Support of Claim for Excess Funds, in which the claimant identifies the property and the sale, states whether they are the owner or lien holder (or a representative), and makes sworn statements about priority, transfers and pending proceedings. It cites O.C.G.A. § 48-4-5.
- Indemnification and Hold Harmless Agreement, in which the claimant agrees to indemnify and hold harmless the Sheriff of Fulton County and Fulton County against claims arising from the disbursement.
The affidavit explains that excess funds are the amount tendered at the sale less taxes owed, reimbursements, the Sheriff's commission, interest, penalties, costs, expenses of the sale and other verifiable liens. The form is printed with the code PTU-108.1.
Who needs to file PTU-108.1?
Anyone claiming excess funds held by the Sheriff of Fulton County after a tax sale uses this packet. The memo sets different document lists for each of these claimants:
- Owner of the property, the person against whom the sale was conducted.
- Lien holder, who must also show how much was owed at the time of the sale.
- Third-party agent for a lien holder, who needs a notarized Power of Attorney and a letter on the lien holder company's letterhead asking that the surplus be paid to the agent.
- Third-party agent for a property owner, who needs a notarized Power of Attorney and a notarized letter from the owner requesting that the surplus be paid to the agent.
- Fi fa holder, who submits a notarized affidavit that the applicant owns the fi fa and that it is valid and enforceable, along with other items listed under required documents.
On the affidavit, the person signing states that they are over the age of 21 and authorized to swear to the matters stated. Paragraphs 4 and 5 are alternatives: complete only one, depending on whether the claimant is the owner (or owner's representative) or the lien holder (or lien holder's representative). The affidavit also says no legal advice is given by the Sheriff or Fulton County.
When to file PTU-108.1
Submit the application when you are ready to claim excess funds from a Sheriff's tax sale, since the packet is what the Sheriff's Office requires for disbursement. The form prints no filing deadline, so ask the Fulton County Sheriff's Office at (404) 612-5100 whether any time limit applies to your sale.
Both the affidavit and the indemnification agreement carry the Sheriff's Sale No. and Date of Sale, so have those details on hand before you start. The affidavit also states that the excess funds will first be applied to any ad valorem taxes past due and owing by the claimant at the time of disbursement. Both forms must be signed before a notary, so plan the notary appointment before you submit.
Documents you need
- Notarized Affidavit in Support of Claim for Excess Funds, required of every claimant type listed in the memo.
- Notarized Indemnification and Hold Harmless Agreement, required of every claimant type listed in the memo.
- A copy of the recorded Quit Claim Deed, only if the property has been redeemed.
- A fifty-year title examination going back from the date of sale.
- Property owner: a verifiable phone number and address, plus photo identification.
- Lien holder: an affidavit showing how much was owed at the time of the tax sale.
- Lien holder: a copy of the deed or instrument creating the contract or indebtedness.
- Agent for a lien holder: a letter on the lien holder company's letterhead requesting that the surplus be paid to the agent.
- Agent for a lien holder: the title and verifiable phone number of the lien holder's officer granting the power of attorney, and a notarized Power of Attorney.
- Agent for a property owner: a notarized Power of Attorney and a notarized letter from the owner requesting that the surplus be paid to the agent.
- Agent for a property owner: the owner's verifiable phone number and address, and the owner's photo identification.
- Fi fa holder: a notarized affidavit that the applicant owns the fi fa and that it is valid and enforceable.
- Fi fa holder: the original fi fa, plus a pay off calculation sheet showing how much the fi fa holder is owed.
- Fi fa holder: a copy of the tax fi fa transfer provided to the fi fa holder by the Tax Commissioner.
- One additional copy of the application, which the memo marks as required.
How to fill out PTU-108.1
Identify the sale and county
At the top of the affidavit, enter the Sheriff's Sale No. and the Date of Sale. The state and county (Georgia, Fulton) are pre-printed.
Print the claimant's name
In the opening paragraph, enter the name of the person making the claim on the line marked (print name of person making Claim).
Describe the property
In paragraph 2, enter the Property Address and the Tax Parcel ID No. of the real property that was sold.
Complete paragraph 4 or 5, not both
If you are the owner, write Owner or Owner's Representative in 4A and enter your name, address and home and work phone. If you are a lien holder, write Lien holder or Lien holder's Representative in 5A and enter your contact details; in 5B, enter the amount owed as of the time of sale.
State whether you redeemed the property
In paragraph 6, insert has or has not to show whether the Claimant redeemed the Property from the Purchaser at the Sheriff's Sale.
Date and sign the affidavit
Enter the day, month and year in the line beginning This Affidavit is made this, and sign above Claimant. Sign before a notary, who completes the Sworn to and subscribed block and the commission expiration.
Complete the indemnification agreement
Enter the Sheriff's Sale No., Date of Sale, claimant's printed name, Property Address and Tax Parcel ID No. The agreement states that the claimant will indemnify and hold harmless the Sheriff and Fulton County.
Date, sign and notarize the agreement
Enter the day, month and year after This, sign above Claimant and have the notary complete the Sworn to and subscribed block.
Gather the supporting documents
Use the memo list for your claimant type, such as the fifty-year title examination, a Quit Claim Deed if redeemed, photo identification or a Power of Attorney, and prepare one additional copy.
Review, download and assemble the PDF
Check that every line matches your documents and that only one of paragraphs 4 and 5 is completed. Download or print the completed PDF from FillingPDF, then submit it as described under How to submit.
How to submit PTU-108.1
The packet is presented to the Sheriff of Fulton County through the Fulton County Sheriff's Office. The address printed on the form is: Fulton County Sheriff's Office, Justice Center Tower, 9th Floor, 185 Central Ave., SW, Atlanta, Georgia 30303. The telephone number is (404) 612-5100 and the fax number is (404)730-6684. The form names no mailing, online or appointment procedure, so call the office to confirm how it takes the package.
What to include:
- The completed, notarized Affidavit in Support of Claim for Excess Funds and Indemnification and Hold Harmless Agreement.
- The supporting documents listed for your type of claimant.
- One additional copy of the application, which the memo marks as required.
- For a fi fa holder, the original fi fa.
The county's Sheriff's Office page links to a Tax Sales Links and Information Page and to this application. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Completing both paragraph 4 and paragraph 5 of the affidavit; the form says to complete either one, not both.
- Signing the affidavit or the indemnification agreement without a notary, when both carry a notary jurat and the memo requires them notarized.
- Leaving out the fifty-year title examination going back from the date of sale, which the memo lists for every claimant type except the fi fa holder.
- Omitting the recorded Quit Claim Deed when the property has been redeemed.
- Submitting a third-party agent's claim without the notarized Power of Attorney and the letter requesting that the surplus be paid to the agent.
- Filing a lien holder claim without the affidavit of the amount owed at the time of the sale or the deed or instrument creating the debt.
- Sending a copy of the fi fa instead of the original, which the memo says must be submitted.
- Submitting the application without the one additional copy that the memo marks as required.
- Answering the has or has not redeemed question in paragraph 6 inconsistently with the documents, when the affidavit is a sworn statement and false swearing is punishable as a felony.
Frequently asked questions
What is the Tax Sales Excess Funds Application?
It is the Fulton County Sheriff's Office packet for claiming excess funds from a Sheriff's tax sale. It includes a memo of required documents, a sworn Affidavit in Support of Claim for Excess Funds and a notarized Indemnification and Hold Harmless Agreement.
Who can claim excess funds from a Fulton County tax sale?
The memo lists property owners, lien holders, third-party agents for either, and fi fa holders. Each group has its own document list. The affidavit requires the claimant to be the owner or lien holder authorized to receive the excess funds under O.C.G.A. § 48-4-5.
Does the application have to be notarized?
Yes. The memo calls for a notarized Affidavit in Support of Claim for Excess Funds and a notarized Indemnification and Hold Harmless Agreement, and each form has a Sworn to and subscribed block for the notary. Agents also need a notarized Power of Attorney.
What documents do I need besides the two forms?
It depends on who you are. Every claimant except a fi fa holder needs a fifty-year title examination and, if the property was redeemed, the recorded Quit Claim Deed. Owners add photo ID and a verifiable phone and address; lien holders add proof of the amount owed and the debt instrument.
Where do I submit the Tax Sales Excess Funds Application?
The form is presented to the Sheriff of Fulton County. Its letterhead gives the Fulton County Sheriff's Office at Justice Center Tower, 9th Floor, 185 Central Ave., SW, Atlanta, Georgia 30303, telephone (404) 612-5100. Call to confirm how the package is accepted.
Do I need to submit extra copies?
Yes. The memo says to submit one additional copy with your application and marks it as required. A fi fa holder must also submit the original fi fa.
Can I fill out the Tax Sales Excess Funds Application online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of Fulton County and does not file the application or arrange the notarization; you submit the notarized packet to the Sheriff's Office yourself.
How are excess funds calculated?
Paragraph 12 of the affidavit says the excess funds equal the total amount tendered at the sale, less taxes owed, reimbursements, the Sheriff's commission, interest, penalties, costs, sale expenses and other verifiable liens. Past due ad valorem taxes owed by the claimant are paid first.
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