History. Ga. L. 1917, p. 197, §§ 1, 2; Code 1933, §§ 92-5001, 92-5003; Ga. L. 1970, p. 446, § 1; Ga. L. 1972, p. 3921, § 2; Ga. L. 1975, p. 835, § 1; Code 1933, § 91A-1349, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 538, § 3; Ga. L. 1980, p. 10, § 13; Ga. L. 1981, p. 1857, §§ 17, 18; Ga. L. 1982, p. 575, §§ 3, 10; Ga. L. 1983, p. 3, § 37; Ga. L. 1984, p. 22, § 48; Ga. L. 1992, p. 1189, § 1; Ga. L. 1992, p. 1211, § 1; Ga. L. 2015, p. 1219, § 8/HB 202.
The 2015 amendment, effective January 1, 2016, substituted the present provisions of paragraph (a)(3) for the former provisions, which read: “After notices of taxes due are mailed out, each taxpayer shall be afforded 60 days from date of postmark to make full payment of taxes due before the taxes shall bear interest as provided in this Code section. This paragraph shall not apply in those counties in which a lesser time has been provided by law.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
Article 3 - County Tax Officials and Administration
§ 48-5-121. Oath of Office for Tax Collectors
§ 48-5-122. Bonds for Tax Collectors and Tax Commissioners
§ 48-5-123. Approval, Filing, and Recording of Bonds
§ 48-5-124. Liability of Tax Collectors, Tax Commissioners, and Sureties; Action on Bond
§ 48-5-125. Collection Before Bond Given and Oath Taken; Penalty
§ 48-5-126.1. Training Classes for County Tax Collectors and Tax Commissioners
§ 48-5-127. Duties of Tax Collectors
§ 48-5-128. Transfer of Duties From Outgoing to Incoming Tax Collector or Tax Commissioner
§ 48-5-130. Allocation of Tax on Insolvent Lists; Contents of List of Insolvent Taxpayers
§ 48-5-132. Disposition of Insolvent Lists
§ 48-5-133. Crediting Tax Collectors and Tax Commissioners With Insolvent Lists
§ 48-5-134. Extension of Time to Complete Digests and Pay Taxes
§ 48-5-136. Schedule of Defaulters
§ 48-5-137. Tax Collectors and Tax Commissioners as Ex Officio Sheriffs
§ 48-5-137.1. Advertising as Additional Cost of Execution
§ 48-5-139. Failure by Tax Collector or Tax Commissioner to Keep Cashbook; Penalty
§ 48-5-143. Monthly Remittance of State Taxes to Commissioner
§ 48-5-144. Furnishing Report Forms by Commissioner
§ 48-5-145. Effect of Neglect of Duty by Tax Collector or Tax Commissioner
§ 48-5-147. Use of Lock Box System for Mailed Tax Returns and Payments
§ 48-5-148. Interest on Unpaid Taxes; Rate; Record of Interest and Taxes Collected
§ 48-5-151. Interest Payments by Tax Collectors and Tax Commissioners
§ 48-5-152. Effect of Failure to Collect Interest and Make Reports and Settlements; Penalty
§ 48-5-158. Nonliability of Tax Collector, Tax Commissioner, and Surety for Failure to Collect Taxes
§ 48-5-162. Penalties for Violations of Subsection (A) of Code Section 48-5-161