Title 48 — Title 48
0 chapters · 904 sections in this title.
O.C.G.A. § 48-16A-6 Taxpayers eligible for amnesty
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(a) Property tax amnesty shall be granted for any taxpayer who meets the requirements of Code Section 48-16A-5 in accordance with the following: (1) For ad valorem taxes which are owed as a result of the nonreturning or underreturning of any ad valorem tax liabilities or the nonp…
O.C.G.A. § 48-16A-7 Taxes generally
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Deferred taxes, §48-2-38. Deficiency assessments, §48-2-48. Failure to file return or pay revenue held in trust for state, §48-2-44. New purchasers of property, exemptions, §48-3-3. Past due taxes, §48-2-40. Waiver on unpaid taxes, §48-2-41. Refunds, §48-2-35. Tax executions, §48-3…
O.C.G.A. § 48-16A-8 Publicizing of program
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The administering governing authority shall publicize the property tax amnesty program in order to maximize the public awareness of and participation in the program. The administering governing authority may, for the purpose of publicizing the property tax amnesty program, contra…
O.C.G.A. § 48-16A-9 Accounting and reporting of collections
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For purposes of accounting for the revenues received pursuant to this chapter, the local collection official shall maintain an accounting and reporting of funds collected under the property tax amnesty program. 294 48-16A-10 History. Code 1981, § 48-16A-9, enacted by Ga. L. 1994,…