Georgia Code
Part 2 - Tax Deferral for the Elderly
§ 48-5-80. Distribution of Deferred Tax and Interest Payments; Duty to Keep Record of Property and Amount of Payment

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

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