§ 36-89-1. Definitions
As used in this chapter, the term: “Applicable rollback” means a: Rollback of an ad valorem tax millage rate pursuant to subsection (a) of Code Section 48-8-91 in a county or municipality that levies a local option sales tax; Rollback of an ad valorem tax millage rate pursuant to subparagraph (c)(2)(C) of Code Section 48-8-104 […]
§ 36-89-2. Appropriation; Purpose
In each year, the General Assembly shall appropriate funds for homeowner tax relief grants to counties, municipalities, and county or independent school districts in order to provide for more effective regulation and management of the finance and fiscal administration of the state and pursuant to and in furtherance of the provisions of Article III, Section […]
§ 36-89-3. Appropriation to Specify Amount and Eligible Assessed Value; Procedures
In the fiscal year ending on June 30, 2009, the General Assembly shall appropriate to the Department of Revenue funds to provide homeowner tax relief grants to counties, municipalities, and county or independent school districts. When funds are so appropriated, the General Appropriations Act shall specify the amount appropriated and the eligible assessed value of […]
§ 36-89-4. Procedure for Allotment; Conditions of Grant; Taxpayer Notice
When funds are appropriated as provided in Code Section 36-89-3, such grants shall be allotted to each county, municipality, and county or independent school district in the state as follows: Immediately following the actual preparation of ad valorem property tax bills, each county fiscal authority shall notify the Department of Revenue of the total amount […]
§ 36-89-5. Administration; Rules and Regulations; Excess Funds
The state revenue commissioner shall administer this chapter and shall adopt rules and regulations for the administration of this chapter, including specific instructions to local governments. The state revenue commissioner may adopt procedures for partial or installment distribution of grants when the commissioner determines that a full distribution will only result in the necessity of […]
§ 36-89-6. Recovery of Erroneous or Illegal Credit
Any credit under this chapter which is erroneously or illegally granted shall be recoverable by the political subdivision granting such credit in the same manner as any other delinquent tax. History. Code 1981, § 36-89-6 , enacted by Ga. L. 1999, p. 273, § 1.