Detailed Answer
Under Georgia’s Uniform Unclaimed Property Act (O.C.G.A. §44-12-226 et seq.), a holder may collect abandoned personal property valued under $250 by filing an Affidavit of Collection with the Georgia Department of Revenue (DOR). Once certified, you can take possession of the property. Below are the steps to validate and certify your affidavit.
Step 1: Obtain the Official Affidavit Form
Download the Unclaimed Property Affidavit form from the Georgia Department of Revenue’s website: dor.georgia.gov/unclaimed-property. The form complies with O.C.G.A. §44-12-231(c), which governs small-value abandoned property.
Step 2: Complete All Required Information
Fill in the following statutory elements:
- Holder’s name and mailing address.
- Description of the property (type, identification numbers, serial numbers).
- Value of the property (aggregate value under $250).
- Statement confirming due diligence efforts to locate the owner as required by O.C.G.A. §44-12-226(a).
- Affiant’s printed name, title, and signature block.
Step 3: Notarize the Affidavit
Have the completed affidavit sworn and notarized by a Georgia notary public. The notary must:
- Verify the identity of the affiant according to O.C.G.A. §45-17-20.
- Affix a valid notarial seal or stamp.
- Include the notary’s commission expiration date.
Step 4: Submit to the Georgia Department of Revenue
Mail or deliver the notarized affidavit to:
Georgia Department of RevenueUnclaimed Property Division
1800 Century Blvd. NE, Suite 9100
Atlanta, GA 30345
No filing fee applies for affidavits under O.C.G.A. §44-12-231(c). Retain a certified copy for your records.
Step 5: Receive Certificate and Take Possession
After reviewing your affidavit, the DOR will issue a Certificate of Collection. This certificate authorizes you to lawfully take possession of the described property and to sell, dispose of, or use it in accordance with O.C.G.A. §44-12-231(d).
Disclaimer
This article provides general information about Georgia law and is not legal advice. For personalized guidance, consult a qualified attorney.
Helpful Hints
- Confirm the property qualifies as “abandoned”—the owner must have had no contact for at least five years (O.C.G.A. §44-12-226).
- Keep clear records of your due-diligence attempts to locate the owner.
- Ensure the total value of the property falls under the $250 threshold to use the affidavit process.
- Use the DOR’s online resources to track the status of your filing.
- Consult a Georgia-licensed attorney if the property value exceeds $250 or if disputes arise over ownership.