§ 48-16A-3. Definitions
As used in this chapter, the term: “Ad valorem tax” or “property tax” means any state or local ad valorem tax levied by any taxing jurisdiction. “Administering governing authority” means the county governing authority in the case of state, county, and school ad valorem tax or the municipal governing authority in the case of municipal […]
§ 48-16A-4. Development and Administration of Program; Waiver of Penalties; Duration of Program; Forms
Upon the adoption of a resolution or ordinance by the governing authority of each local taxing jurisdiction for which a local collection official collects delinquent taxes indicating that governing authority’s desire to participate in the property tax amnesty program, the administering governing authority shall be authorized to develop and administer a one-time property tax amnesty […]
§ 48-16A-5. Requirements for Participation in Program by Eligible Taxpayers
The provisions of this chapter shall apply to any eligible taxpayer who files an application for property tax amnesty within the time prescribed by the administering governing authority and does the following: Files such returns as may be required by the local official responsible for receiving returns for all tax years as stated on the […]
§ 48-16A-6. Taxpayers Eligible for Amnesty
Property tax amnesty shall be granted for any taxpayer who meets the requirements of Code Section 48-16A-5 in accordance with the following: For ad valorem taxes which are owed as a result of the nonreturning or underreturning of any ad valorem tax liabilities or the nonpayment of any delinquent ad valorem taxes owed by an […]
§ 48-16A-7. Interest on Installment Agreements or Refunded or Credited Overpayments
All installment agreements authorized under subsection (c) of Code Section 48-16A-5 shall, if required, bear interest on the outstanding amount of tax due during the installment period at the rate prescribed under Code Section 48-2-40. Notwithstanding any other provisions of this title, if any overpayment of ad valorem tax under this chapter is refunded or […]
§ 48-16A-8. Publicizing of Program
The administering governing authority shall publicize the property tax amnesty program in order to maximize the public awareness of and participation in the program. The administering governing authority may, for the purpose of publicizing the property tax amnesty program, contract with any advertising agency within or outside this state. History. Code 1981, § 48-16A-8 , […]
§ 48-16A-9. Accounting and Reporting of Collections
For purposes of accounting for the revenues received pursuant to this chapter, the local collection official shall maintain an accounting and reporting of funds collected under the property tax amnesty program. History. Code 1981, § 48-16A-9 , enacted by Ga. L. 1994, p. 428, § 3.
§ 48-16A-10. Cost of Collection Fee
In addition to all other penalties provided under this chapter or any other law, the administering governing authority may by ordinance or resolution impose after the expiration of the property tax amnesty period a cost of collection fee of 50 percent of any deficiency levied after the property tax amnesty period for taxable periods ending […]
§ 48-17-1. Through 48-17-17
Redesignated as Article 3 of Chapter 27 of Title 50 by Ga. L. 2013, p. 37, § 1-1/HB 487, effective April 10, 2013. Editor’s notes. Ga. L. 2013, p. 37, § 1-1/HB 487, effective April 10, 2013, redesignated former Code Sections 48-17-1 through 48-17-17 as Code Sections 50-27-70 through 50-27-86. Ga. L. 2018, p. 1112, […]
§ 48-16-8. Regulations, Forms and Instructions, and Other Actions Necessary to Implement Chapter; Publicity of Program
The commissioner shall promulgate administrative regulations as necessary, issue forms and instructions, and take all actions necessary to implement the provisions of this chapter. The commissioner shall publicize the tax amnesty program in order to maximize the public awareness of and participation in the program. The commissioner may, for the purpose of publicizing the tax […]