(a.1) If property owners have been billed and have remitted property tax payments to either a county or a municipality based on the fair market value of the land and subsequently the fair market value of such land is reduced on an appeal, then the county or the municipality shall reimburse the property owner the difference between tax remitted and the final tax owed for each year in which the incorrect fair market value of the land was used in the calculations.
History. Code 1933, §§ 92-3901a, 92-3902a, 92-3903a, 92-3904a, 92-3905a, enacted by Ga. L. 1975, p. 774, § 1; Ga. L. 1978, p. 928, § 1; Code 1933, § 91A-1601, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 46; Ga. L. 1980, p. 463, § 2; Ga. L. 2010, p. 1104, § 7-1/SB 346; Ga. L. 2014, p. 672, § 5/HB 755.
Law reviews.
For note as to the voluntary payment doctrine in Georgia, see 16 Ga. L. Rev. 893 (1982).
For annual survey of state and local taxation, see 38 Mercer L. Rev. 337 (1986).
For survey article on real property law, see 67 Mercer L. Rev. 193 (2015).
For annual survey on local government law, see 70 Mercer L. Rev. 177 (2018).
For annual survey on real property law, see 70 Mercer L. Rev. 209 (2018).
For annual survey on local government, see 73 Mercer L. Rev. 193 (2021).