Georgia Code
Article 1 - General Provisions
§ 48-5-31. Prepayment by Developer of Ad Valorem or School Taxes; Time of Effect of Prepayment Agreements; Use of Prepayment Proceeds for Public Purposes; Forfeiture of Excess of Prepayment Over Taxes Due; Validation Procedure

History. Code 1933, § 91A-1028.1, enacted by Ga. L. 1982, p. 2382, § 1; Code 1981, § 48-5-30 , enacted by Ga. L. 1982, p. 2382, § 2; Code 1981, § 48-5-31 , as redesignated by Ga. L. 1983, p. 3, § 37.
Cross references.
Exemption of development authorities from taxation, § 36-62-3 .
Editor’s notes.
This Code section, which was enacted as Code Section 48-5-30 [now repealed], was originally unofficially designated as Code Section 48-5-31, since Ga. L. 1982, p. 595, § 1 also enacted a Code Section 48-5-30. Ga. L. 1983, p. 3, § 37, effective January 25, 1983, officially redesignated this Code section as Code Section 48-5-31; reversed the designations of subsections (a) and (b); revised Code references in subsections (g) and (h); and substituted “36-82-75” for “36-82-21” in subsection (h).

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