Each year, at the time the tax bills are mailed, the appropriate tax official shall notify each property owner to whom a homestead tax deferral has been previously granted of the accumulated sum of deferred taxes and interest outstanding.
History. Code 1933, § 91A-2408, enacted by Ga. L. 1980, p. 1707, § 1; Ga. L. 1981, p. 1857, § 28; Ga. L. 2000, p. 533, § 4.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
Article 2 - Property Tax Exemptions and Deferral
Part 2 - Tax Deferral for the Elderly
§ 48-5-72. Homestead Tax Deferral for Individuals 62 or Older; Demonstration of Compliance With Part
§ 48-5-73. Limitations on Grant of Homestead Tax Deferral
§ 48-5-77. Annual Notification to Property Owner of Sum of Deferred Taxes and Interest Outstanding
§ 48-5-79. Prepayment of Deferred Taxes and Accrued Interest; Partial Payments
§ 48-5-81. Payment by Holder of Deed to Secure Debt or by Mortgagee; Effect on Right to Foreclose
§ 48-5-82. Prohibition of Clauses Preventing Applications for Homestead Tax Deferral; Exceptions
§ 48-5-83. Construction of Part
§ 48-5-84. Penalties for Willfully Filing Incorrect Information