Hotel and Motel Tax - Delinquent Tax List

[Sharon M.]

I spotted a motel listed on the Georgia Revenue's list from their site. It shows the taxes have been reported delinquent since Q1 2017 so I'm concluding the motel will go in a tax lien sale in 2018. I've heard of tax lien sales for property taxes so is this type of tax considered a hotel/motel's property tax? I was listening to the podcast about land flipping and how he sends out letters /postcards to property owners making offers and I was wondering if this could be done in the same fashion? I guess taxes are taxes but seems unfathomable that you could get a hotel for few taxes that they are behind on. I'm being naive aren't I?

[Don Konipol]

I believe what we are talking about is the hotel/motel room occupancy tax.  This is a actually  an obligation of the motel operator, not the real property.  So this can not result in a lien against the real estate, and hence can not result in a foreclosure filing.