Sec. 78-8Garnishment by city; reduction of executions to judgment

(a) Whenever the marshal can find no property belonging to a defendant in fi.fa. on which to levy any tax execution in his hands, he shall make an entry to that effect on the execution. The city clerk, in the name of the city, may then petition any court of competent jurisdiction to issue a summons of garnishment against any person whom he or she believes to be indebted to the defendant in fi.fa. or who has property, money, or effects in his hands belonging to the defendant in fi.fa. The clerk shall enter upon the execution the names of the persons garnished and the court and file number of the action where the garnishment is filed. All subsequent proceedings shall be the same as provided by law in other cases where judgments have been obtained or execution issued.

(b) When an execution for taxes remains unsatisfied and an entry of "nulla bona" has been duly entered by the marshal on the execution within the immediately preceding 30-day period and the city clerk has reason to believe the defendant in fi.fa. may have or may come into ownership or assets outside the state, the clerk, in the name of the city, may petition the superior court of the county in this state in which the defendant in fi.fa. maintains a known residence, place of business, or agent to receive service, to reduce the execution to judgment. If the defendant in fi.fa. does not maintain a known residence in this state, the action may be brought in the county where the tax obligation arose. This and all subsequent proceedings shall be brought in accordance with Chapter 3 of Title 48 of the Official Code of Georgia Annotated.