Title 36 — Title 36
0 chapters · 603 sections in this title.
O.C.G.A. § 36-89-1 Definitions
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As used in this chapter, the term: (1) ‘‘Applicable rollback’’ means a: (A) Rollback of an ad valorem tax millage rate pursuant to subsection (a) of Code Section 48-8-91 in a county or municipality that levies a local option sales tax; (B) Rollback of an ad valorem tax millage ra…
O.C.G.A. § 36-89-2 Appropriation; purpose
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In each year, the General Assembly shall appropriate funds for homeowner tax relief grants to counties, municipalities, and county or independent school districts in order to provide for more effective regulation and management of the finance and fiscal administration of the stat…
O.C.G.A. § 36-89-4 Definitions
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Appropriation; purpose. Appropriation to specify amount and eligible assessed value; procedures. Procedure for allotment; conditions of grant; taxpayer notice.
O.C.G.A. § 36-89-5 Administration; rules and regulations; excess funds
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(a) The state revenue commissioner shall administer this chapter and shall adopt rules and regulations for the administration of this chapter, including specific instructions to local governments. The state revenue commissioner may adopt procedures for partial or installment dist…
O.C.G.A. § 36-89-6 Recovery of erroneous or illegal credit
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Any credit under this chapter which is erroneously or illegally granted shall be recoverable by the political subdivision granting such credit in the same manner as any other delinquent tax. History. — Code 1981, § 36-89-6, enacted by Ga. L. 1999, p. 273, § 1. 1377 T.36, C.90 LOC…