70 chapters · 983 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. § 36-89-3 Appropriation to specify amount and eligible assessed value; procedures
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(a) In the fiscal year ending on June 30, 2009, the General Assembly shall appropriate to the Department of Revenue funds to provide homeowner tax relief grants to counties, municipalities, and county or independent school districts. When funds are so appropriated, the General Ap…
O.C.G.A. § 36-89-4 Procedure for allotment; conditions of grant; taxpayer notice
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(a)(1) When funds are appropriated as provided in Code Section 36-89-3, such grants shall be allotted to each county, municipality, and county or independent school district in the state as follows: (A) Immediately following the actual preparation of ad valorem property tax bills…