A taxpayer who has a portion of real property extending into more than one county may pay all property taxes due on the property to the tax collector or tax commissioner of the county where the majority of the property is located. Nothing contained in this Code section shall change the amount of tax due each county, but this Code section shall change only the place of payment and collection. The tax collector or tax commissioner of the county of collection shall transmit to the tax collector or tax commissioner of the other counties the moneys due the other counties and a certificate showing that all taxes due on the property have been paid.
History. Ga. L. 1972, p. 398, § 1; Code 1933, § 91A-1222, enacted by Ga. L. 1978, p. 309, § 2.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
§ 48-5-220. Purposes of County Taxes
§ 48-5-233. Official Collection and Paying Over of County Taxes
§ 48-5-234. Enforcement of Collection and Payment of County Property Taxes
§ 48-5-235. Liability of Tax Commissioners and Tax Collectors for Default or Improper Conduct
§ 48-5-236. Allowance of Commissions of Tax Commissioners or Tax Collectors
§ 48-5-237. Payment of Taxes Where Property Lies in More Than One County
§ 48-5-238. Executions Against Persons Holding County Money
§ 48-5-239. Affidavit of Illegality by Person Against Whom Execution Issues
§ 48-5-240. Borrowing County Money
§ 48-5-241. Refund or Credit of County Taxes
§ 48-5-242. Waiver of Penalties or Interest Due on Unpaid Taxes