Georgia Code
Article 2 - Property Tax Exemptions and Deferral
Part 2 - Tax Deferral for the Elderly

§ 48-5-70. Short Title - This part shall be known and may be cited as...

§ 48-5-71. Definitions - As used in this part, the term: History. Code 1933,...

§ 48-5-72. Homestead Tax Deferral for Individuals 62 or Older; Demonstration of Compliance With Part - History. Code 1933, § 91A-2403, enacted by Ga. L. 1980,...

§ 48-5-72.1. Alternative to Tax Deferral Authorized by Code Section 48-5-72; Burden on Applicant to Demonstrate Compliance - History. Code 1981, § 48-5-72.1 , enacted by Ga. L....

§ 48-5-73. Limitations on Grant of Homestead Tax Deferral - No tax deferral in any one year shall be granted...

§ 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 - History. Code 1933, § 91A-2407, enacted by Ga. L. 1980,...

§ 48-5-75. Rate of Interest on Amount of Deferred Taxes; Time of Accrual of Interest on Deferred Taxes - History. Code 1933, § 91A-2405, enacted by Ga. L. 1980,...

§ 48-5-76. Deferred Taxes and Interest Constitute Prior Lien; Effect of Award for Year’s Support on Liens for Deferred Taxes - History. Code 1933, § 91A-2406, enacted by Ga. L. 1980,...

§ 48-5-77. Annual Notification to Property Owner of Sum of Deferred Taxes and Interest Outstanding - Each year, at the time the tax bills are mailed,...

§ 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,...

§ 48-5-79. Prepayment of Deferred Taxes and Accrued Interest; Partial Payments - History. Code 1933, § 91A-2410, enacted by Ga. L. 1980,...

§ 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...

§ 48-5-81. Payment by Holder of Deed to Secure Debt or by Mortgagee; Effect on Right to Foreclose - If any holder of a deed to secure debt or...

§ 48-5-82. Prohibition of Clauses Preventing Applications for Homestead Tax Deferral; Exceptions - Except with respect to requirements dictated by federal law, rule,...

§ 48-5-83. Construction of Part - Nothing in this part shall be construed to prevent the...

§ 48-5-84. Penalties for Willfully Filing Incorrect Information - History. Code 1933, § 91A-2414, enacted by Ga. L. 1980,...