Georgia Code
Part 2 - Tax Deferral for the Elderly
§ 48-5-78. Change in Ownership or Use Of, or Failure to Maintain Insurance On, Tax-Deferred Homestead; Payment of Deferred Taxes, Interest, and Unsatisfied Liens

History. Code 1933, § 91A-2409, enacted by Ga. L. 1980, p. 1707, § 1; Ga. L. 1981, p. 1857, § 29; Ga. L. 2000, p. 533, § 5.

<< Previous
Next >>

Structure Georgia Code

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

§ 48-5-70. Short Title

§ 48-5-71. Definitions

§ 48-5-72. Homestead Tax Deferral for Individuals 62 or Older; Demonstration of Compliance With Part

§ 48-5-72.1. Alternative to Tax Deferral Authorized by Code Section 48-5-72; Burden on Applicant to Demonstrate Compliance

§ 48-5-73. Limitations on Grant of Homestead Tax Deferral

§ 48-5-74. Application for Homestead Tax Deferral; Oath; Decision by Tax Official; Notice; Appeal to Board of Equalization; Procedure; Appeal to Superior Court; Information on Outstanding Liens; Proof of Insurance

§ 48-5-75. Rate of Interest on Amount of Deferred Taxes; Time of Accrual of Interest on Deferred Taxes

§ 48-5-76. Deferred Taxes and Interest Constitute Prior Lien; Effect of Award for Year’s Support on Liens for Deferred Taxes

§ 48-5-77. Annual Notification to Property Owner of Sum of Deferred Taxes and Interest Outstanding

§ 48-5-78. Change in Ownership or Use Of, or Failure to Maintain Insurance On, Tax-Deferred Homestead; Payment of Deferred Taxes, Interest, and Unsatisfied Liens

§ 48-5-79. Prepayment of Deferred Taxes and Accrued Interest; Partial Payments

§ 48-5-80. Distribution of Deferred Tax and Interest Payments; Duty to Keep Record of Property and Amount of Payment

§ 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