Georgia Code
Article 4 - County Taxation
§ 48-5-243. Waiver of Tax Following Military Service

The tax collector or tax commissioner shall waive the collection of any amount due the taxing authorities for which taxes are collected, when such amount represents a penalty or an amount of interest assessed for failure to comply with the laws governing the assessment and collection of ad valorem taxes, if:
History. Code 1981, § 48-5-243 , enacted by Ga. L. 2016, p. 584, § 2/HB 991.
Effective date. —
This Code section became effective July 1, 2016.
Cross references.
Relief from civil or criminal liability for servicemembers, § 38-2-270 .
Editor’s notes.
Ga. L. 2016, p. 584, § 1/HB 991, not codified by the General Assembly, provides: “This Act shall be known and may be cited as the ‘Returning Heroes Act.’

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