O.C.G.A. § 48-5-9 — Legislative intent

(For effective date, see note.) Deﬁnitions. Taxable property. Ad valorem taxation of property of federal corporations and agencies. No situs status for foreign merchandise in transit and property with contract for commercial printing services. Return of property at fair market value. Assessment of tangible property. Tangible real property devoted to agricultural purposes. Preferential assessment for rehabilitated historic property. Preferential assessment for landmark historic property. Preferential assessment for bona ﬁde conservation use property and bona ﬁde residential transitional property. Assessment of standing timber; penalty for failure to timely report; effect of reduction of property tax digest; supplemental assessment. Preferential assessment for brownﬁeld property. Preferential assessment for forest land conservation use property. [Reserved] Manner and time of making state levy; notice on taxpayer’s ad valorem tax bill. Persons liable for taxes on property. 48-5-12. 48-5-13. 48-5-14. 48-5-15. 48-5-15.1. 48-5-16. 48-5-17. 48-5-18. 48-5-19. 48-5-20. 48-5-21. 48-5-22. 48-5-23. 48-5-24. 271 Forms of payment. Returnable property. Situs for returns by residents. Situs of returns by nonresidents. Instruction for local tax officials and staff. Liability of nonresidents, agents of nonresidents, and their property. Returns of taxable real property. Returns of real property and tangible personal property located on airport premises. Return of tangible personal property in county where business conducted; exemptions; boats; aircraft. Proceedings to determine county entitled to return and payment; collection pending determination; commissions. Time for making tax returns. Signature and declaration of persons making returns of taxable property. Effect of failure to return taxable property; acquisition of real property by transfer; penalty for failure to make timely return. Return and collection of taxes on property unlawfully exempted. Penalty for failing to have returned for taxation and to collect taxes on property unlawfully exempted. Collection and payment of taxes on tangible property in installments; authorization; alternate procedure. Payment of taxes to county in which returns are made; installment payments, in- T.48, C.5 Article 2 Sec. 48-5-25. 48-5-26. 48-5-27. 48-5-28. 48-5-29. 48-5-30. 48-5-31. 48-5-31.1. 48-5-32. 48-5-32.1. 48-5-33. 48-5-34. T.48, C.5 REVENUE AND TAXATION terest, and penalty on delinquent tax payments in certain counties; executions. Proportionate payments of property taxes by owners and persons with interest in or on property. Payment of taxes on real property by owners or transferees. Collection of taxes for former years. Priority of taxes over other claims; superiority of security deed. Acquisition of jurisdiction by superior court in ad valorem property tax litigation; payment and distribution of property taxes; excess payments; underpayments. Filing extension for service personnel serving abroad. Prepayment by developer of ad valorem or school taxes; time of effect of prepayment agreements; use of prepayment proceeds for public purposes; forfeiture of excess of prepayment over taxes due; validation procedure. Contract with local government and tax commissioner for prepayment of ad valorem taxes. Publication by county of ad valorem tax rate. Certiﬁcation of assessed taxable value of property and method of computation; resolution or ordinance required for millage rate; advertisement of intent to increase property tax. Temporary tax relief to buildings in disaster area; assessment; local authority; appeals. (For effective date, see note.) Ad valorem property tax bill form. Property Tax Exemptions and Deferral PART 1 TAX EXEMPTIONS Sec. 48-5-40. 48-5-41. 48-5-41.1. 48-5-41.2. 48-5-41.3. 48-5-42. 48-5-42.1. 48-5-43. 48-5-44. 48-5-44.1. 48-5-44.2. 48-5-45. 48-5-46. 48-5-47. 48-5-47.1. 48-5-48. 48-5-48.1. 272 Deﬁnitions. Exempt property. Exemption of qualiﬁed farm products and harvested agricultural products of family farm entities. Exemption of personal property in inventory for business. Exemption of timber equipment. Exempt personalty. (For effective date, see note.) Exemption for personal property with value not exceeding $7,500.00. Exemption for fertilizers. Exemption of homestead occupied by owner; effect of participation in rural housing program. Homestead exemption for certain residents residing in a municipal corporation located in more than one county. (For effective date, see note.) Base year homestead exemption. Application for homestead exemption; unlawful to solicit fee to ﬁle application for homestead for another. Procedure for application for homestead exemption. Applications for homestead exemptions of individuals 65 or older. Homestead exemptions for individuals 62 or older with annual incomes not exceeding $30,000.00. Homestead exemption for qualiﬁed disabled veterans. Level 1 freeport exemption; application; ﬁling; renewal. T.48, C.5 Sec. 48-5-48.2. 48-5-48.3. 48-5-48.4. 48-5-48.5. 48-5-48.6. 48-5-48.7. 48-5-49. 48-5-50. 48-5-50.1. 48-5-51. 48-5-52. 48-5-52.1. 48-5-53. 48-5-54. AD VALOREM TAXATION OF PROPERTY T.48, C.5 Sec. Level 1 freeport exemption; referendum. Homestead exemption for senior citizens. Homestead exemption for unremarried surviving spouse of peace officer or ﬁreﬁghter killed in the line of duty. Level 2 freeport exemption; application; ﬁling; renewal. Level 2 freeport exemption; referendum. Freeport exemptions; determination of timely ﬁling; recourse for improper determinations. Determination of eligibility of applicant for homestead exemption; appeal. Homestead value credited with exemption; approval of correctness of value, exemption, and difference. Claim and return of constitutional or local law homestead exemptions from county taxes, county school taxes, or municipal or independent school district taxes. Fraudulent claim of homestead exemption under Code Sections 48-5-44 through 48-5-50; penalty. Exemption from ad valorem taxation for educational purposes of homesteads of qualiﬁed individuals 62 or older; application; replacement of revenue. Exemption from ad valorem taxation for state, county, municipal, and school purposes of homesteads of unremarried surviving spouses of U.S. servicemembers killed in action. Falsiﬁcation of information required by Code Section 48-5-52; penalty. Application of homestead exemptions to properties with multiple titleholders 48-5-55. 48-5-56. and properties held by administrators, executors, or trustees. Continuation of constitutional exemptions from ad valorem taxation. Notice of homestead exemptions from ad valorem taxation to accompany bill for ad valorem taxes on real property. PART 2 TAX DEFERRAL FOR THE ELDERLY 48-5-70. 48-5-71. 48-5-72. 48-5-72.1. 48-5-73. 48-5-74. 48-5-75. 48-5-76. 48-5-77. 48-5-78. 48-5-79. 48-5-80. 273 Short title. Deﬁnitions. Homestead tax deferral for individuals 62 or older; demonstration of compliance with part. Alternative to tax deferral authorized by Code Section 48-5-72; burden on applicant to demonstrate compliance. Limitations on grant of homestead tax deferral. Application for homestead tax deferral; decision by tax official; appeal procedure. Rate of interest on amount of deferred taxes; time of accrual of interest on deferred taxes. Deferred taxes and interest constitute prior lien; effect of award for year’s support on liens for deferred taxes. Annual notiﬁcation to property owner of sum of deferred taxes and interest outstanding. Change in ownership or use of, or failure to maintain insurance on, tax-deferred homestead; payment of deferred taxes, interest, and unsatisﬁed liens. Prepayment of deferred taxes and accrued interest; partial payments. Distribution of deferred tax and interest payments; duty T.48, C.5 REVENUE AND TAXATION Sec. T.48, C.5 Sec. 48-5-81. 48-5-82. 48-5-83. 48-5-84. to keep record of property and amount of payment. Payment by holder of deed to secure debt or by mortgagee; effect on right to foreclose. Prohibition of clauses preventing applications for homestead tax deferral; exceptions. Construction of part. Penalties for willfully ﬁling incorrect information. 48-5-121. 48-5-122. 48-5-123. 48-5-124. 48-5-125. 48-5-126. Article 3 County Tax Officials and Administration 48-5-126.1. PART 1 TAX RECEIVERS 48-5-100. 48-5-101. 48-5-102. 48-5-103. 48-5-104. 48-5-105. 48-5-105.1. 48-5-106. 48-5-107. 48-5-108. 48-5-109. [Reserved] Election of tax receivers; term of office; commission; vacancy. Oath and bond for tax receivers. Liability of tax receivers and sureties; action on tax receiver’s bond. Duties of tax receivers. Refusal by tax receiver or tax commissioner to receive returns; penalty. Tax return forms furnished by commissioner to tax receivers and tax commissioners. Uniform tangible personal property tax forms. Time and manner of making and furnishing county tax digests. [Reserved] Form and size, binding, and labeling of digests. Entry of returns in digests. Accumulation of statistical information on taxpayers by tax receivers and tax commissioners. 48-5-127. 48-5-128. 48-5-128.1. 48-5-129. 48-5-130. 48-5-131. 48-5-132. 48-5-133. 48-5-134. 48-5-135. PART 2 TAX COLLECTORS 48-5-120. 48-5-136. [Reserved] Election of tax 274 collectors; term of office; commission; vacancy. Oath of office for tax collectors. Bonds for tax collectors and tax commissioners. Approval, ﬁling, and recording of bonds. Liability of tax collectors, tax commissioners, and sureties; action on bond. Collection before bond given and oath taken; penalty. Temporary appointee where tax collector or tax commissioner fails to give satisfactory bond. Training classes for county tax collectors and tax commissioners. Duties of tax collectors. Transfer of duties from outgoing to incoming tax collector or tax commissioner. Appointment in certain counties of chief deputy tax commissioner; ﬁlling vacancy in office of chief deputy; succession to office of tax commissioner. Allowance of insolvent lists; reissuance of executions before allowance of insolvent lists. Allocation of tax on insolvent lists; contents of list of insolvent taxpayers. Retention of copy of insolvent list by county governing authority; collection of executions. Disposition of insolvent lists. Crediting tax collectors and tax commissioners with insolvent lists. Extension of time to complete digests and pay taxes. Effect of collection or attempted collection of taxes before ﬁling digest with commissioner. [Reserved] Schedule of defaulters. T.48, C.5 Sec. 48-5-137. 48-5-137.1. 48-5-138. 48-5-139. 48-5-140. 48-5-141. 48-5-142. 48-5-143. 48-5-144. 48-5-145. 48-5-146. 48-5-147. 48-5-148. 48-5-149. 48-5-150. AD VALOREM TAXATION OF PROPERTY Tax collectors and tax commissioners as ex officio sheriffs. Advertising as additional cost of execution. Cashbook to be kept by tax collectors and tax commissioners; recording disbursements; audit. Failure by tax collector or tax commissioner to keep cashbook; penalty. Accountability of tax collectors and tax commissioners to county governing authority; effect of failure to account; appointment of successor. Periodic payment to proper officials of money collected by tax collector or commissioner, sheriff, or constable. Weekly report of taxes collected by tax collector or tax commissioner to county governing authority. Monthly remittance of state taxes to commissioner. Furnishing report forms by commissioner. Effect of neglect of duty by tax collector or tax commissioner. Receipt of checks or money orders by tax commissioner or tax collector; liability for unpaid checks or money orders; penalty. Use of lock box system for mailed tax returns and payments. Interest on unpaid taxes; rate; record of interest and taxes collected. [Reserved] Rate of interest and penalty on delinquent ad valorem taxes in certain counties; application during appeal of assessment. Alternative provisions for interest and ﬁnal settlements; rate of interest; reports; forfeiture of commissions. Sec. 48-5-151. 48-5-152. 48-5-153. 48-5-154. 48-5-155. 48-5-156. 48-5-157. 48-5-158. 48-5-159. 48-5-160. 48-5-161. 48-5-162. 48-5-163. 48-5-164. 275 T.48, C.5 Interest payments by tax collectors and tax commissioners. Effect of failure to collect interest and make reports and settlements; penalty. Reports of unpaid taxes by tax collector and tax commissioner to commissioner and county governing authority; ﬁnal settlement period. Annual accounting reports; citations for default, negligence, or bad faith; approval in whole or in part. Removal or suspension of tax collector or tax commissioner failing to account or defaulting; opportunity for hearing; citation. Surety’s right to demand release from future liability; office vacated by failure to provide new bond; liability of new surety. Transfer of executions to tax collector, tax commissioner, or surety held liable for failure to collect taxes; subrogation. Nonliability of tax collector, tax commissioner, and surety for failure to collect taxes. False reports of taxes collected by tax collector or tax commissioner pursuant to this article; penalty. [Reserved] Duty of tax collectors and tax commissioners to keep stub book of tax receipts. Issue of execution; execution docket; levy administration fee; collection; inspection by grand jury. Penalties for violations of subsection (a) of Code Section 48-5-161. [Reserved] Fee for issuing tax executions; allowance of costs on executions. Duties of successor tax col- T.48, C.5 Sec. 48-5-165. lector or tax commissioner as to performing uncompleted duties of outgoing collector or commissioner; distribution of commissions; liability. Duty of tax collector to instruct taxpayers that negotiable instruments are to be made payable to county tax office. Sec. 48-5-204. 48-5-205. 48-5-206. PART 3 COMPENSATION 48-5-180. 48-5-181. 48-5-182. 48-5-183. 48-5-183.1. 48-5-184. T.48, C.5 REVENUE AND TAXATION Authority to vacate commissions of defaulting tax collectors, tax commissioners, or tax receivers; ﬁlling vacancies. Penalties for incomplete or improper digests. [Repealed] Liability of tax receiver or tax commissioner for making false entry of a return or for causing taxpayer to pay more than lawful tax. PART 5 Rates of commissions. Deductions of default and insolvent lists for net amount of digests. Payment of commissions to tax receivers. Salaries of tax collectors and tax commissioners. Monthly contingent expense allowance for the operation of the office of the tax commissioner. Deferred compensation plan for eligible tax commissioners; contributions. COUNTY TAX OFFICIALS 48-5-210. 48-5-211. 48-5-212. Election of county tax receivers, tax collectors, and tax commissioners; qualiﬁcations. Interim and emergency ﬁlling of vacancies in office of tax receiver, collector, or commissioner. Chief deputy tax receiver, collector, or commissioner; appointment; duties; assumption of duties of tax commissioner. PART 4 Article 4 DELINQUENT TAX OFFICIALS County Taxation 48-5-200. 48-5-201. 48-5-202. 48-5-203. Issuance of process against tax receiver, tax collector, or tax commissioner indebted in any way to state. Issuance of executions against tax collector or tax commissioner upon failure to settle accounts; allowance of credits; interest only on amount of default. Direction to sheriffs of executions against tax collectors, tax receivers, and tax commissioners; suspension of collection; property bound; proceedings of sale. Affidavit of illegality to execution against tax collector, tax commissioner, and sureties; trial; damages for delay; appeal. 48-5-220. Purposes of county taxes.