§ 48-16A-2. Short Title
This chapter shall be known and may be cited as the “Property Tax Amnesty Program Act.” History. Code 1981, § 48-16A-2 , enacted by Ga. L. 1994, p. 428, § 3.
§ 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 […]
§ 48-14-3. Distribution of Funds Appropriated to Counties for Public Road Construction and Maintenance; Submission of Annual County Audits; Unexpended Funds; Payment; Minimum Annual Amount
The funds made available by appropriations of the General Assembly for distribution to the counties to be used exclusively for the construction and maintenance of the public roads shall be distributed by the Office of the State Treasurer before the tenth day of each month to each county fiscal officer. The amounts distributable each month […]
§ 48-16-4. Tax Amnesty Program; Waiver of Penalties; Duration and Applicability of Program; Forms
The commissioner shall develop and administer a one-time tax amnesty program as provided in this chapter. The commissioner shall, upon the voluntary return and remission of taxes and interest owed by any taxpayer, waive all penalties that are assessed or subject to being assessed for outstanding liabilities for taxable periods ending or transactions occurring on […]
§ 48-14-4. Annual Grant to Counties With 20,000 or More Acres of Unimproved Real Estate Owned by Department of Natural Resources
As used in this Code section, the term “department” means the Department of Natural Resources. Each county in which is located 20,000 acres or more of unimproved real property belonging to the state and under the custody or control of the department, in which such state owned property exceeds 10 percent of the taxable real […]
§ 48-16-5. Applicability; Effect of Audit, Assessment, Bill, Notice, Demand for Payment, or Proceeding; Installment Agreements; Deficiency Assessment After Amnesty Period Ends
The provisions of this chapter shall apply to any eligible taxpayer who files an application for amnesty within the time prescribed by the commissioner and does the following: Files such returns as may be required by the commissioner for all years or tax reporting periods as stated on the application for which returns have not […]