Cost of collection fee

(a) 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 on or before December 31, 1993, regardless of when due. This fee shall be in addition to all other applicable penalties, fees, or costs. The local collection official shall have the right to waive any collection fee when it is demonstrated that any deficiency of the taxpayer was not due to negligence, intentional disregard of local ordinances or resolutions, or fraud. (b) The provisions of subsection (a) of this Code section shall not apply to any account which is under appeal as of the expiration of the property tax amnesty period and which does not become final, due, and owing, or to any account on which the taxpayer is remitting timely payments under a payment agreement negotiated with the local collection official prior to or during the property tax amnesty period. (c) The fee levied under subsection (a) of this Code section shall not apply to taxes paid pursuant to the terms of the property tax amnesty program. History. Code 1981, § 48-16A-10, enacted by Ga. L. 1994, p. 428, § 3. 295 T.48, C.17 REVENUE AND TAXATION 48-17-17 CHAPTER 17 REDESIGNATED Sec. 48-17-1 through 48-17-17. Redesignated. Editor’s notes. Ga. L. 2013, p. 37, § 1-2/HB 487, effective April 10, 2013, redesignated the former provisions of this chapter, relating to coin operated amusement machines, as Article 3 of Chapter 27 of Title 50, and reserved the former chapter designation. 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 L. 2018, p. 1112, § 17(3)/SB 365, part of an Act to revise, modernize, and correct the Code, repealed the reservation of this Code section, effective May 8, 2018. 296 T.48, C.18 CERTIFIED CAPITAL COMPANIES 48-18-9 CHAPTER 18 CERTIFIED CAPITAL COMPANIES Sec. 48-18-1 through 48-18-9. [Repealed]. 48-18-1 through 48-18-9. [Repealed]. History. Code 1981, §§ 48-18-1 through 48-18-9, enacted by Ga. L. 2002, p. 954, § 4; Ga. L. 2003, p. 665, §§ 40, 41; repealed by Ga. L. 2004, p. 431, § 2, effective May 13, 2004. 297 Index A ABANDONMENT. Income taxes. Refund for overpayment of withheld taxes, §48-7-112. ACADEMIES. Property tax exemption, §48-5-41. ACCOUNTANTS. Fees. Regulatory fees imposed by counties or municipalities. Civil action to enforce, §48-13-9.1. Examples of businesses not subject to, §48-13-9. Regulatory fees imposed by counties or municipalities. Civil action to enforce, §48-13-9.1. Examples of businesses not subject to, §48-13-9. ACCOUNTS AND ACCOUNTING.