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us-ga/statute/48/chapter-5/part-2 — Tax Deferral for the Elderly · Axiom
Axiom
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Georgia
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Statutes
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Title 48
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§ chapter-5
Tax Deferral for the Elderly
County Tax Officials and Administration
48-5-70
Short title.
48-5-71
Definitions.
48-5-72
Homestead tax deferral for individuals 62 or older; demonstration of compliance with part.
48-5-72.1
Alternative to tax deferral authorized by Code Section 48-5-72; burden on applicant to demonstrate compliance.
48-5-73
Limitations on grant of homestead tax deferral.
48-5-74
Application for homestead tax deferral; oath; decision by tax official; notice; appeal to board of equalization; procedure; appeal to superior court; information on outstanding liens; proof of insurance.
48-5-75
Rate of interest on amount of deferred taxes; time of accrual of interest on deferred taxes.
48-5-76
Deferred taxes and interest constitute prior lien; effect of award for year’s support on liens for deferred taxes.
48-5-77
Annual notification to property owner of sum of deferred taxes and interest outstanding.
48-5-78
Change in ownership or use of, or failure to maintain insurance on, tax-deferred homestead; payment of deferred taxes, interest, and unsatisfied liens.
48-5-79
Prepayment of deferred taxes and accrued interest; partial payments.
48-5-80
Distribution of deferred tax and interest payments; duty to keep record of property and amount of payment.
48-5-81
Payment by holder of deed to secure debt or by mortgagee; effect on right to foreclose.
48-5-82
Prohibition of clauses preventing applications for homestead tax deferral; exceptions.
48-5-83
Construction of part.
48-5-84
Penalties for willfully filing incorrect information.
48-5-120
[Reserved] Election of tax collectors; term of office; commission; vacancy.
48-5-121
Oath of office for tax collectors.
48-5-122
Bonds for tax collectors and tax commissioners.
48-5-123
Approval, filing, and recording of bonds.
48-5-124
Liability of tax collectors, tax commissioners, and sureties; action on bond.
48-5-125
Collection before bond given and oath taken; penalty.
48-5-126
Temporary appointee where tax collector or tax commissioner fails to give satisfactory bond.
48-5-126.1
Training classes for county tax collectors and tax commissioners.
48-5-127
Duties of tax collectors.
48-5-128
Transfer of duties from outgoing to incoming tax collector or tax commissioner.
48-5-128.1
Appointment in certain counties of chief deputy tax commissioner; filling vacancy in office of chief deputy; succession to office of tax commissioner.
48-5-129
Allowance of insolvent lists; reissuance of executions before allowance of insolvent lists.
48-5-130
Allocation of tax on insolvent lists; contents of list of insolvent taxpayers.
48-5-131
Retention of copy of insolvent list by county governing authority; collection of executions.
48-5-132
Disposition of insolvent lists.
48-5-133
Crediting tax collectors and tax commissioners with insolvent lists.
48-5-134
Extension of time to complete digests and pay taxes.
48-5-135
Effect of collection or attempted collection of taxes before filing digest with commissioner.
48-5-136
Schedule of defaulters.
48-5-137
Tax collectors and tax commissioners as ex officio sheriffs.
48-5-137.1
Advertising as additional cost of execution.
48-5-138
Cashbook to be kept by tax collectors and tax commissioners; recording disbursements; audit.
48-5-139
Failure by tax collector or tax commissioner to keep cashbook; penalty.
48-5-140
Accountability of tax collectors and tax commissioners to county governing authority; effect of failure to account; appointment of successor.
48-5-141
Periodic payment to proper officials of money collected by tax collector or commissioner, sheriff, or constable.
48-5-142
Weekly report of taxes collected by tax collector or tax commissioner to county governing authority.
48-5-143
Monthly remittance of state taxes to commissioner.
48-5-144
Furnishing report forms by commissioner.
48-5-145
Effect of neglect of duty by tax collector or tax commissioner.
48-5-146
Receipt of checks or money orders by tax commissioner or tax collector; liability for unpaid checks or money orders; penalty.
48-5-147
Use of lock box system for mailed tax returns and payments.
48-5-148
Interest on unpaid taxes; rate; record of interest and taxes collected.
48-5-149
[Reserved] Rate of interest and penalty on delinquent ad valorem taxes in certain counties; application during appeal of assessment.
48-5-150
Alternative provisions for interest and final settlements; rate of interest; reports; forfeiture of commissions.
48-5-151
Interest payments by tax collectors and tax commissioners.
48-5-152
Effect of failure to collect interest and make reports and settlements; penalty.
48-5-153
Reports of unpaid taxes by tax collector and tax commissioner to commissioner and county governing authority; final settlement period.
48-5-154
Annual accounting reports; citations for default, negligence, or bad faith; approval in whole or in part.
48-5-155
Removal or suspension of tax collector or tax commissioner failing to account or defaulting; opportunity for hearing; citation.
48-5-156
Surety’s right to demand release from future liability; office vacated by failure to provide new bond; liability of new surety.
48-5-157
Transfer of executions to tax collector, tax commissioner, or surety held liable for failure to collect taxes; subrogation.
48-5-158
Nonliability of tax collector, tax commissioner, and surety for failure to collect taxes.
48-5-159
False reports of taxes collected by tax collector or tax commissioner pursuant to this article; penalty.
48-5-160
[Reserved] Duty of tax collectors and tax commissioners to keep stub book of tax receipts.
48-5-161
Issue of execution; execution docket; levy administration fee; collection; inspection by grand jury.
48-5-162
Penalties for violations of subsection (a) of Code Section 48-5-161.
48-5-163
[Reserved] Fee for issuing tax executions; allowance of costs on executions.
48-5-164
Duties of successor tax collector or tax commissioner as to performing uncompleted duties of outgoing collector or commissioner; distribution of commissions; liability.
48-5-165
Duty of tax collector to instruct taxpayers that negotiable instruments are to be made payable to county tax office.
48-5-290
Creation of county board of tax assessors; appointment and number of members; commission; noneligibility of certain individuals.
48-5-291
Qualifications for members; approved appraisal courses; rules and regulations.
48-5-292
Ineligibility of county tax assessors to hold other offices; applicability in certain counties.
48-5-293
Oaths of office.
48-5-294
Compensation.
48-5-295
Terms of office; vacancies; removal by county governing authority.
48-5-295.1
Performance review board.
48-5-295.2
Independent performance review board; written report; withholding of funds.
48-5-296
Removal from office on petition of freeholders; appeals.
48-5-297
Meetings.
48-5-298
Selection of chairman and secretary; employment contracts with persons to assist board; payment of expenses.
48-5-299
Ascertainment of taxable property; assessments against unreturned personal property; penalty for unreturned property; changing real property values established by appeal in prior year or stipulated by agreement.
48-5-299.1
Designation of board of assessors to receive tax returns.
48-5-300
Power to summon witnesses and require production of documents; exempt documents; contempt proceedings.
48-5-300.1
Time period for taxation of personal property; extension by consent; refunds.
48-5-301
Time for presentation of returns by tax receiver or tax commissioner.
48-5-302
Time for completion of revision and assessment of returns; submission of completed digest to commissioner.
48-5-303
Correction of mistakes in digest; notification of correction.
48-5-304
Conditions, procedures, and limitations on approval of tax digests when assessments in arbitration or on appeal; withholding of grants by Office of the State Treasurer.
48-5-305
Valuation of property not in digest.
48-5-306
Annual notice of current assessment; contents; posting notice; new assessment description.
48-5-306.1
Brochures describing exemptions and preferential assessments available to taxpayers.
48-5-307
Service of papers; fees.
48-5-308
Effect of part on laws granting additional authority to county boards of tax assessors.
48-5-309
Applicability to counties electing members of board of tax assessors.
48-5-310
Temporary collection of taxes pending approval or appeal of disapproval of digest.
48-5-311
[Effective until July 1, 2023. See note.] Creation of county boards of equalization; duties; review of assessments; appeals.
48-5-312
[Reserved] Status of ad valorem taxes pending review in certain counties and municipalities; petition for lower assessment due to casualty.
48-5-313
Applicability of part.
48-5-314
Confidentiality of taxpayer records; exceptions; penalties.
48-5-470
Exemption of driver educational motor vehicles from ad valorem taxation.
48-5-470.1
Exemption of motor vehicles used for transporting persons with disabilities or disabled students to or from educational institutions.
48-5-470.2
Exemption of vans and buses owned by religious groups.
48-5-471
Motor vehicles subject to ad valorem taxation.
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