When any deferred taxes or interest is collected, the appropriate tax official shall maintain a record of the payment, which record shall contain a description of the property and the amount of taxes or interest collected for the property. The appropriate tax official shall distribute payments received to the local tax jurisdictions to whom the taxes and interest are owed.
History. Code 1933, § 91A-2411, enacted by Ga. L. 1980, p. 1707, § 1; Ga. L. 2000, p. 533, § 7.
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