This title shall be known and may be cited as the 'Georgia Public Revenue Code.' ...

As used in this title, the term: (1) 'Agency' means any department, commission, institution, office, or officer of this state. (2) 'Aircraft' ...

Every form of tax document or other tax-related filing lawfully in use immediately prior to January 1, 1980, may continue to be so used and to be effective ...

(a) It shall be unlawful for any unauthorized person to exercise, attempt to exercise, or hold himself out to anyone as exercising the duties or functions of an ...

(a) It shall be unlawful for any person knowingly and willfully to convert funds collected for the benefit of the state pursuant to this title to his own ...

(a) It shall be unlawful for any person, willfully and with intent to defraud the state, to: (1) File any return, report, protest, or claim ...

(a) It shall be unlawful for any person to attempt to evade the taxes imposed by this title by virtue of a certificate of exemption obtained through fraud ...

(a) As used in this Code section, the term 'computer software' means any program or routine, or any set of one or more programs or routines, which are ...

(a) This Code section shall be known and may be cited as the 'Taxpayer Bill of Rights.' (b) The commissioner shall, as soon as practicable, ...

The Department of Revenue is created and shall be under the direction of the state revenue commissioner. Except as otherwise expressly provided for by law, the department shall ...

(a) The office of state revenue commissioner is created. (b) The commissioner shall be appointed by the Governor with the consent of the Senate and ...

Reserved. ...

(a) No person serving as commissioner shall be eligible during his term of service and for a period of 12 months after the expiration or termination of his ...

(a) There is created the office of deputy state revenue commissioner, who shall exercise the authority of the commissioner in matters specified by law and in any other ...

(a) The commissioner shall establish by executive order such units within the department as he deems proper for its administration and shall designate persons to be directors and ...

(a) As used in this Code section, the term 'return information' means any information secured by the commissioner incident to the administration of any tax. ...

(a) The commissioner shall: (1) Direct the affairs of the department in the administration and enforcement of all laws enacted for the purpose of raising ...

(a) In the performance of his duties and in relation to any investigation or inquiry which the commissioner is authorized to conduct, the commissioner or any agent designated ...

The commissioner is authorized and empowered, subject to the law provided in such cases, to act in the name and in behalf of this state to institute any ...

The commissioner is authorized to negotiate and contract with the governing authority of any county or municipality for the purpose of arranging for the collection by the commissioner ...

(a) When license fees are incidentally collected in connection with regulatory activities of some agency or department of the state government other than the Department of Revenue and ...

(a) The commissioner shall have the power to make and publish reasonable rules and regulations not inconsistent with this title or other laws or with the Constitution of ...

The commissioner and every officer or employee of the department designated by the commissioner for that purpose may administer such oaths or affirmations to any person and may ...

The commissioner shall have an official seal of such device as he shall select, subject to the approval of the Governor. Any certificate or other legal document or ...

(a) Except as otherwise provided in this Code section, information secured by the commissioner incident to the administration of any tax shall be confidential and privileged. Neither the ...

Notwithstanding any other provision of law to the contrary, confidential taxpayer information or records with respect to which the taxpayer has granted express written authorization to the commissioner ...

(a) The commissioner and each tax receiver, tax collector, and tax commissioner of this state, at his discretion, may furnish to the tax officials of any other state, ...

Except as otherwise provided by law, all taxes, penalties, interest, and other moneys collected or received by the commissioner, the department, or any unit, officer, or employee of ...

(a) There is established a board composed of the commissioner, the state auditor, and the executive director of the State Properties Commission. (b) The board ...

(a) The commissioner or his or her designee shall be authorized to settle and compromise any proposed tax assessment, any final tax assessment, or any tax fi. fa., ...

(a) It is the intent of the General Assembly that the state revenue commissioner shall have total responsibility for the administration of the laws of the state relating ...

(a) Except with regard to ad valorem property taxes, when an application or return is filed with the commissioner under the revenue or license laws or regulations of ...

Except as otherwise provided in Code Section 48-2-32, all taxes imposed by this title or any other revenue or license law shall be paid in lawful money of ...

(a) The commissioner may receive in payment of taxes and license fees personal, company, certified, treasureŕs, and cashieŕs checks and bank, postal, and express money orders to the ...

(a) The commissioner and his agents and employees, upon request, shall give receipts for all sums collected by the commissioner or the department, except when the sums are ...

(a) Except as otherwise specifically authorized by law, it shall be unlawful for any person to receive payment of taxes or license fees without giving an official receipt ...

(a) A taxpayer shall be refunded any and all taxes or fees which are determined to have been erroneously or illegally assessed and collected from such taxpayer under ...

If a certificate or exemption determination letter issued by the commissioner certifying that the purchaser is entitled to purchase tangible personal property or taxable services without the payment ...

The commissioner may grant, upon written request, a reasonable extension of time for filing returns, declarations, or other documents required under state revenue laws whenever, in the reasonable ...

In any case in which any return, report, or other information is not filed or made available to the commissioner as required by law, the commissioner may proceed ...

(a) Except as otherwise expressly provided by law, all state taxes and licenses except ad valorem and income taxes shall be due and payable either with the return ...

When the date prescribed by or imposed pursuant to law for the making of any return, the filing of any paper or document, or the payment of any ...

Except as otherwise expressly provided by law, taxes owed the state or any local taxing jurisdiction shall bear interest at the rate of 1 percent per month from ...

The commissioner may waive the collection of any interest, in whole or in part, due the state on any unpaid taxes whenever or to the extent that he ...

All penalties imposed by law are part of the tax and are to be collected as such. The proceedings to collect the original tax, the tax constituted from ...

The commissioner may waive, in whole or in part, the collection of any amount due the state as a penalty under any revenue law of this state whenever ...

(a) In any instance in which any person willfully fails to file a report, return, or other information required by law or willfully fails to pay the commissioner ...

(a)(1) In all cases in which the commissioner is required by law to provide an opportunity to appeal, the assessment of a tax or license fee shall become ...

Any taxpayer may contest any proposed assessment or license fee made or determined by the commissioner by filing with the commissioner a written protest at any time within ...

In all cases in which a protest is lawfully filed by a taxpayer, the commissioner shall consider the information contained in the protest and information submitted by the ...

If the commissioner ascertains that the return of any taxpayer (or dealer pursuant to Article 1 of Chapter 8 of this title) contains mistaken, false, or fraudulent statements ...

(a) Except as otherwise provided in this Code section or this title, the amount of any tax imposed by this title may be assessed at any time. ...

(a) The commissioner´s assessments shall not be reviewed except by the procedure provided in this chapter. No trial court shall have jurisdiction of proceedings to question the assessments, ...

(a) If the commissioner reasonably finds that a taxpayer gives evidence of intention to leave the state, to remove his property from the state, to conceal himself or ...

(a) Any officer or employee of any corporation, any member, manager, or employee of any limited liability company, or any partner or employee of any limited liability partnership ...

If any person required by law to make any return, supply any information, or exhibit any books or records, whether with reference to his own returns or not, ...

In the event any taxpayer fails to pay any tax due, the commissioner shall notify the taxpayer and his surety or sureties by mailing a letter to their ...

The commissioner is authorized to charge to the taxpayeŕs account any costs or fees which are charged to the commissioner by the United States Treasury Financial Management System ...

(a) All taxes are a personal debt of the person required by this title to file the returns or to pay the taxes imposed by this title. ...

(a) Except as otherwise provided in this Code section, liens for all taxes due the state or any county or municipality in the state shall arise as of ...

A sale of property under legal process shall not divest the state of its tax liens. ...

(a) The commissioner, upon the taxpayer´s providing security sufficient to protect the state´s interest and with the consent of the Attorney General, may release some or all of ...

(a) Except with respect to claims for refunds, either party may appeal from any order, ruling, or finding of the commissioner to the superior court of the county ...

(a) No action or other judicial proceeding for the enforcement of this chapter or for the collection of state taxes shall be settled except by agreement, compromise, or ...

(a) All deeds of gift, mortgages, sales, transfers of titles to motor vehicles, and assignments of property of any kind made to avoid payment of taxes and all ...

The courts of this state shall recognize and enforce liabilities for taxes lawfully imposed by other states which extend like comity to this state. ...

It shall be the duty of all sheriffs, deputies, and constables to enforce the collection of all taxes that may be due the state under any law. It ...

(a)(1) Any contraband article and any vessel, vehicle, aircraft, or other conveyance which has been or is being used in violation of any provision of this title or ...

The owner of any property subject to forfeiture under this title may test the legality of the forfeiture by filing in the superior court of the county in ...

(a) It shall be unlawful for any person to: (1) With intent to defraud and without authorization, make, falsify, forge, alter, or counterfeit any revenue ...

The commissioner may issue an execution for the collection of any tax, fee, license, penalty, interest, or collection costs due the state. The execution shall be directed to ...

An execution against an agent of a foreign corporation or other foreign company shall be against the chief agent or his successor and shall authorize the executing officer ...

(a) The tax collector or tax commissioner shall issue executions for nonpayment of taxes collectable by him at any time after 30 days have elapsed since giving notice ...

If the tax collector or tax commissioner reasonably finds that a taxpayer gives evidence of intention to leave the state, to remove his or her property from the ...

A defendant against whom an execution has been issued by a tax collector or tax commissioner may select the property upon which the fi. fa. shall be levied. ...

If there is not sufficient property in the county in which the taxpayer resides to satisfy the tax execution, property of the taxpayer situated in any other county ...

(a) Executions may be levied by the officers to whom such executions are directed or by other officers who are authorized by law to act in their place. ...

(a) Except as provided in subsection (b) of this Code section, when a properly issued tax execution is lost or destroyed, an alias tax execution may be issued ...

All executions issued for taxes due the state or any county or municipality of the state, whether issued on assessments for permanent improvements of streets or sewers of ...

(a) Whenever any real estate is levied upon by the sheriff for taxes, it shall be the sheriff´s duty before proceeding to advertise the property for sale as ...

The form of the notice required by Code Section 48-3-9 to be given by the sheriff to the record owner of the property and the owner of each ...

Reserved. ...

(a) When any tax collector or tax commissioner can find no property belonging to a defendant on which to levy any tax execution in his hands, he shall ...

(a) When an execution for state taxes remains unsatisfied and an entry of nulla bona has been duly entered on the execution within the immediately preceding 30 day ...

(a) When a defendant in fi. fa. under Code Section 48-3-13 maintains no known residence, place of business, or agent to receive service in this state other than ...

Upon the trial of the action provided for in Code Section 48-3-13 or 48-3-14, which shall be without a jury unless a written demand for jury trial is ...

If the respondent in an action provided for in Code Section 48-3-13 or 48-3-14 does not appear in answer to the rule, the superior court shall ascertain for ...

The order provided for in Code Section 48-3-16 shall not become final until the expiration of 30 days after its entry, during which time the respondent may appear ...

When action is required to be taken by the commissioner, it shall be sufficient compliance with this chapter if the action is done by his deputy or his ...

Reserved. ...

All tax executions, when recorded as prescribed by law and which have been transferred to third persons, shall bear interest at the rate specified in Code Section 48-2-40 ...

All state, county, municipal, or other tax executions, before or after legal transfer and record, shall be enforced within seven years from: (1) The date ...

(a) This Code section shall apply only to real property ad valorem taxes which are due in an amount of less than $5.00. (b) Any ...

All laws in reference to a period of limitation as to ordinary executions for any purpose or to the length of time or circumstances under which ordinary executions ...

An entry of nulla bona on a state tax execution, prescribed as a condition precedent to the filing of a petition to reduce the execution to judgment, shall ...

In order to preserve public funds and to limit efforts to collect debts or obligations barred by the statute of limitations, the commissioner is authorized to develop appropriate ...

When any execution is issued against a tax collector, tax commissioner, or taxpayer for taxes due the state or a county of the state and the sheriff or ...

When an officer collects money on process issued pursuant to this chapter or on any other process issued by the commissioner, the officer shall immediately remit the money ...

No action seeking replevin shall lie nor shall any judicial interference be had in any levy or execution for taxes under this title. The injured party, however, shall ...

(a) It is unlawful for any person knowingly and willfully to obstruct or hinder the commissioner or his authorized representatives in the levy of a state tax execution. ...

An entry of satisfaction shall be made on the execution docket as soon as reasonably possible after a tax execution has been fully satisfied. ...

The commissioner may publish in the media or on the Internet for public access any or all information with respect to executions issued for the collection of any ...

(a) Except as otherwise provided in this title, when a levy is made upon real or personal property, the property shall be advertised and sold in the same ...

When property which has not actually been returned by anyone is assessed for taxes, the tax collector or tax commissioner shall issue an execution against the property as ...

The tax collector or tax commissioner may place his executions in the hands of any constable of the county, who shall be authorized to collect or levy the ...

One who is obligated to pay a tax on property cannot strengthen his title by purchasing the property at a tax sale. Each such purchase shall be treated ...

If there is any excess after paying taxes, costs, and all expenses of a sale, the tax commissioner or tax collector may file an interpleader action in superior ...

The deed or bill of sale made by the sheriff to the purchaser at a tax sale shall be just as valid as if made under an ordinary ...

The officer selling property at a tax sale shall have the authority to put purchasers in possession of land sold under tax fi. fas., as in other cases. ...

(a) The governing authority of any county may purchase and hold in its official capacity any real property offered for sale by virtue of tax executions, except that ...

(a) When real property sold under and by virtue of tax executions is successfully bid on by the governing authority of a county, the owner of such property ...

(a) The governing authority of any county may purchase and hold in its official capacity any personal property offered for sale by virtue of tax executions, except that ...

Whenever any real property is sold under or by virtue of an execution issued for the collection of state, county, municipal, or school taxes or for special assessments, ...

If the property is redeemed by a creditor of the defendant in fi. fa. who has no lien, the creditor shall have a claim against the property for ...

The amount required to be paid for redemption of property from any sale for taxes as provided in this chapter, or the redemption price, shall with respect to ...

When property has been redeemed, the effect of the redemption shall be to put the title conveyed by the tax sale back into the defendant in fi. fa., ...

(a) In all cases where property is redeemed, the purchaser at the tax sale shall make a quitclaim deed to the defendant in fi. fa., which deed shall ...

(a) After 12 months from the date of a tax sale, the purchaser at the sale or his heirs, successors, or assigns may terminate, foreclose, divest, and forever ...

(a) The notice provided for in Code Section 48-4-45 shall be written or printed, or written in part and printed in part, and shall be in substantially the ...

(a) After notice to foreclose the right of redemption as provided for in this article has been given, no action shall be filed, allowed, sanctioned, or maintained for ...

(a) A title under a tax deed properly executed at a valid and legal sale prior to July 1, 1989, shall ripen by prescription after a period of ...

As used in this article, the term: (1) 'Agreement' means: (A) An interlocal cooperation agreement entered into by the parties pursuant to ...

(a) One or more cities and the county containing such cities may enter into an interlocal cooperation agreement, or a consolidated government may adopt a resolution, for the ...

(a) The authority shall be governed by a board composed in such a manner as to provide two members to represent each party: two appointed by the mayor ...

(a) The authority shall hold in its own name, for the benefit of the parties, all properties conveyed to it by the parties, all tax delinquent properties acquired ...

(a) If any party obtains a judgment for taxes against a tax delinquent property within the party county, any of the party cities, or the boundaries of the ...

The authority may foreclose the right of redemption to the property conveyed to the authority pursuant to a tax sale conducted in accordance with Article 1 of this ...

The General Assembly finds that the nonpayment of ad valorem taxes by property owners effectively shifts a greater tax burden to property owners willing and able to pay ...

(a) In addition to any other rights and remedies provided under state law for the enforcement of tax liens by the State of Georgia and its counties and ...

As used in this article, the term: (1) 'Interested party' means: (A) Those parties having an interest in the property as revealed ...

(a) After an ad valorem tax lien, based upon a digest approved in accordance with the law, has become payable and is past due and thereby delinquent, a ...

(a) The petitioner shall request that a judicial hearing on the petition occur not earlier than 30 days following the filing of the petition. At such hearing any ...

(a) At any point prior to the moment of the sale, any interested party may redeem the property from the sale by payment of the redemption amount. Payment ...

(a) Following the hearing and order of the superior court in accordance with Code Section 48-4-79, a sale of the property shall be advertised and conducted on the ...

The intent and purpose of the tax laws of this state are to have all property and subjects of taxation returned at the value which would be realized ...

As used in this chapter, the term: (1) 'Current use value' of bona fide conservation use property means the amount a knowledgeable buyer would pay ...

All real property including, but not limited to, leaseholds, interests less than fee, and all personal property shall be liable to taxation and shall be taxed, except as ...

Except as prohibited by the Constitution and laws of the United States, all property owned or possessed in this state by a corporation organized under the laws of ...

(a) Foreign merchandise in transit shall acquire no situs so as to become subject to ad valorem taxation by political subdivisions of this state in which the port ...

All property shall be returned for taxation at its fair market value except as otherwise provided in this chapter. ...

(a) Except as otherwise provided in this Code section, taxable tangible property shall be assessed at 40 percent of its fair market value and shall be taxed on ...

(a) For purposes of this article, 'tangible real property which is devoted to "bona fide agricultural purposes"': (1) Is tangible real property, the primary use ...

(a)(1) For the purposes of this article, 'rehabilitated historic property' means tangible real property which: (A) Qualifies for listing on the Georgia Register of Historic ...

(a)(1) For the purposes of this Code section, 'landmark historic property' means tangible real property which: (A) Has been listed on the National Register of ...

(a) For purposes of this article, the term 'bona fide conservation use property' means property described in and meeting the requirements of paragraph (1) or (2) of this ...

(a) Standing timber shall be assessed for ad valorem taxation only once and such assessment shall be made following its harvest or sale as provided for in this ...

(a)(1) For the purposes of this Code section, 'brownfield property' means tangible real property where: (A) There has been a release of hazardous waste, hazardous ...

The levy for state taxation shall be made by the Governor with the assistance of the commissioner. Each year, as soon as the value of the taxable property ...

Taxes shall be charged against the owner of property if the owner is known and against the specific property itself if the owner is not known. Life tenants ...

All property shall be returned by the taxpayers for taxation to the tax commissioner or tax receiver as provided by law. Each return by a taxpayer shall be ...

Unless otherwise provided by law, all: (1) Real property of a resident shall be returned for taxation to the tax commissioner or tax receiver of ...

Unless otherwise provided by law, all real and personal property of nonresidents shall be returned for taxation to the tax commissioner or tax receiver of the county where ...

Reserved. ...

A nonresident person, all persons who return property for a nonresident, and the nonresident´s property located in this state shall be liable for the taxes on the property. ...

(a) All improved and unimproved real property in this state which is subject to taxation shall be returned in person or by mail by the person owning the ...

(a) All real property and tangible personal property shall be returned for taxation and subject to taxation as provided in this Code section where such property is located ...

(a) Any person who conducts a business enterprise upon real property, which is not taxable in the county in which the person resides or in which the person´s ...

(a)(1) If a county claims to be entitled to the return and taxation of any property returned or about to be returned in another county, the county claiming ...

(a) Except as otherwise provided in this Code section, each tax commissioner and tax receiver shall open his books for the return of taxes on January 1 and ...

(a) Each return of taxable property shall be signed by or for the person responsible for filing the return and shall contain or be verified by the following ...

(a)(1) Any taxpayer of any county who returned or paid taxes in the county for the preceding tax year and who fails to return his property for taxation ...

Each tax receiver and tax commissioner shall have all property which is required by law to be returned for taxes, whether or not exempted by the county authorities, ...

(a) It shall be unlawful for any tax receiver or tax commissioner to fail to: (1) Have returned for taxation all property required by law to ...

(a)(1) The governing authority of each county and of each municipal corporation is authorized to provide by appropriate resolution or ordinance for the collection and payment of ad ...

(a) All resident and nonresident persons who are required or directed by law to return any property for taxation to a tax commissioner or tax receiver shall pay ...

The owner or the holder of any equity, lien, or interest in or on property returned or assessed with other property for taxes shall be allowed to pay ...

The owner of any real property located in this state, and the transferee of every owner who acquires title to real property within this state between the date ...

Tax commissioners, tax receivers, and tax collectors shall receive returns and collect taxes due on returns for former years for which any person is in default. The taxes ...

(a) Except as otherwise provided in Code Section 53-7-91, taxes shall be paid before any other debt, lien, or claim of any kind. The property returned, the property ...

(a) Before the superior court has jurisdiction to entertain any civil action, appeal, or affidavit of illegality filed under this title by any aggrieved taxpayer concerning liability for ...

Notwithstanding any provision of Code Section 48-5-7.1 or 48-5-7.4 to the contrary, a member of the armed forces of the United States serving outside the continental United States ...

(a) As used in this Code section, the term: (1) 'Developer' means a person constructing a development. (2) 'Development' or 'development property' ...

(a) As used in this Code section, the term: (1) 'Levying authority' means a county, a municipality, or a consolidated city-county governing authority or other ...

(a) As used in this Code section, the term: (1) 'Ad valorem tax' or 'property tax' means a tax imposed upon the assessed value of ...

Reserved. ...

As used in this part, the term: (1) 'Applicant' means: (A) A married individual living with his spouse; (B) ...

(a) The following property shall be exempt from all ad valorem property taxes in this state: (1)(A) Except as provided in this paragraph, all public ...

(a) As used in this Code section, the term: (1) 'Family owned farm entity' means a family corporation, a family partnership, a family general partnership, ...

All personal clothing and effects, household furniture, furnishings, equipment, appliances, and other personal property used within the home, if not held for sale, rental, or other commercial use, ...

(a) It is the intent of this Code section to exempt from the payment of ad valorem taxation certain tangible personal property on which the tax due does ...

Consumers of commercial fertilizers shall not be required to return for taxation any commercial fertilizers or any manures commonly used by farmers and others as fertilizers if the ...

The homestead of each resident of this state actually occupied by the owner as a residence and homestead shall be exempted from all ad valorem taxation for state, ...

(a)(1) An applicant seeking a homestead exemption as provided in Code Section 48-5-44 and qualifying under the provisions of Code Section 48-5-40 shall file a written application and ...

(a) The application for the homestead exemption shall be furnished by the commissioner not later than February 1 of each year to the tax receiver or tax commissioner ...

(a) Article VII, Section II, Paragraph IV of the Constitution of the State of Georgia ratified in 1982 continued in effect as statutory law, until otherwise provided for ...

(a) For purposes of this Code section, the term: (1) 'Ad valorem taxes' means all state ad valorem taxes and all county ad valorem taxes ...

(a) As used in this Code section, the term 'disabled veteran' means: (1) A wartime veteran who was discharged under honorable conditions and who has ...

(a) Any person, firm, or corporation seeking an exemption from ad valorem taxation of certain tangible personal property inventory when such exemption has been authorized by the governing ...

(a) As used in this Code section, the term: (1) 'Destined for shipment to a final destination outside this state' includes that portion or percentage ...

(a) The official receiving an application for homestead exemption shall determine the eligibility of the applicant to claim the exemption and, whether the application is approved or disapproved, ...

The value of the homestead as finally determined shall be credited with the homestead exemption provided by law. The homestead value, exemption, and difference, if any, shall be ...

(a) This Code section shall govern the procedure for returning and claiming homestead exemptions which are created by or pursuant to local laws or constitutional amendments which were ...

(a) It shall be unlawful for any person to: (1) Make any false or fraudulent claim for exemption under Code Sections 48-5-44 through 48-5-50; ...

(a) The homestead of each resident of each independent school district and of each county school district within this state who is 62 years of age or older ...

(a) Any person who is a citizen and resident of Georgia and who is an unremarried surviving spouse of a member of the armed forces of the United ...

(a) It shall be unlawful for any person willfully to falsify information required by the commissioner pursuant to Code Section 48-5-52, whether relating to age, income, or otherwise. ...

(a) The exemptions granted to the homestead pursuant to this part shall extend to and shall apply to those properties the legal title to which is vested in ...

(a) Exemptions from ad valorem taxation granted by or pursuant to constitutional amendments other than general constitutional amendments of state-wide application, which exemptions were in effect on June ...

Each bill for ad valorem taxes on real property other than property required to be returned to the commissioner shall contain or be accompanied by a notice in ...

This part shall be known and may be cited as the 'Tax Deferral for the Elderly Act.' ...

As used in this part, the term: (1) 'Gross household income' means all income, for all individuals residing within the homestead, from whatever source derived ...

(a) Any individual aged 62 or older who is entitled to claim a homestead exemption may elect to defer payment of all or part of the ad valorem ...

(a) As an alternative to the tax deferral authorized by Code Section 48-5-72, any individual aged 62 or older residing within any county of this state having a ...

No tax deferral in any one year shall be granted pursuant to Code Section 48-5-72: (1) If the total amount of deferred taxes and interest plus ...

(a) The application for deferral shall be made upon a form prescribed by the department and furnished by the appropriate tax official. The application form shall advise the ...

(a) The amount of taxes deferred pursuant to this part shall accrue interest until paid at three-fourths of the rate specified in Code Section 48-2-40. (b) ...

(a) The taxes and interest deferred pursuant to this part shall constitute a prior lien and shall attach as of the date and in the same manner and ...

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 ...

(a) In the event that there is a change in use of tax-deferred property so that the owner is no longer entitled to a homestead exemption for the ...

(a) All or part of the deferred taxes and accrued interest may be paid at any time to the appropriate tax official by: (1) The ...

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 ...

If any holder of a deed to secure debt or any mortgagee elects to pay the taxes of an applicant who qualifies for and receives a tax deferral, ...

Except with respect to requirements dictated by federal law, rule, or regulation, no mortgage, deed to secure debt, or other agreement may contain a provision, clause, or statement ...

Nothing in this part shall be construed to prevent the collection of personal property taxes which become a lien against tax-deferred property. ...

(a) The following penalties shall be imposed on any person who willfully files information required under Code Sections 48-5-72, 48-5-72.1, and 48-5-78 which is incorrect: ...

Reserved. ...

Reserved. ...

Each elected or appointed tax receiver before entering on the duties of his office shall take and subscribe to the following oath in addition to the oath required ...

(a) Tax receivers and their sureties are liable on their bonds for all penalties or forfeitures they may incur under the law and for all losses, damages, or ...

It shall be the duty of the tax receiver to: (1) Receive all tax returns within the time and in the manner prescribed by law; ...

(a) It shall be unlawful for any tax receiver or tax commissioner to refuse to receive any return of taxes when the return is properly tendered in the ...

The commissioner shall adopt and furnish to each tax receiver and tax commissioner a sufficient number of forms to enable the tax receiver or tax commissioner to take ...

(a) The commissioner shall adopt by rule, subject to Chapter 13 of Title 50, the 'Georgia Administrative Procedure Act,' an appropriate form or forms for use on a ...

The tax receiver or tax commissioner shall make out three legible county tax digests and when the tax returns have been finally adjusted and fixed as provided by ...

Reserved. ...

Land and interests in land, together with the returns of personal estates and other interests subject to taxation, shall be returned and set down in the digest in ...

Each tax receiver and tax commissioner shall accumulate statistical information, in regard to taxpayers, of such nature as they deem to be of benefit to the commissioner. Nothing ...

Reserved. ...

Each tax collector before entering on the duties of his office shall take and subscribe to the following oath in addition to the oath required of all civil ...

(a) Tax collectors and tax commissioners shall give bond and security for 40 percent of the state tax supposed to be due from the county for the year ...

Upon submission, each bond for county taxes required by Code Section 48-5-122 must be approved by the governing authority of the county, filed in the governing authority´s office, ...

(a) Tax collectors, tax commissioners, and their sureties are liable on their bonds for all penalties or forfeitures they may incur under the law and for all losses, ...

(a) It shall be unlawful for any tax collector or tax commissioner to collect or attempt to collect any tax before he has given and had approved the ...

(a) No tax collector or tax commissioner shall collect any county taxes until the bond required by Code Section 48-5-122 is given. If a tax collector or tax ...

(a)(1) It shall be the responsibility of each county tax collector or tax commissioner in this state who has never served in such office prior to January 1, ...

(a) It shall be the duty of the tax collector to: (1) Collect diligently and pay promptly the funds allowed the state by law and ...

When the tax collector or tax commissioner of any county is succeeded by another, the outgoing tax collector or tax commissioner shall no longer be authorized to collect ...

(a) In all counties of this state having a population of 550,000 or more according to the United States decennial census of 1950 or any future such census ...

(a) The insolvent lists of a tax collector or tax commissioner shall be allowed only by the county governing authority upon a return of the tax execution with ...

In making out the insolvent list, the county governing authority shall state how much is allowed the tax collector on account of the state tax and how much ...

When the tax collector or tax commissioner has his insolvent list credited, it shall be the duty of the county governing authority allowing the list to retain a ...

When insolvent lists are allowed, they shall be entered on the minutes, and the county governing authority shall furnish the tax collector certified copies of the lists and ...

Tax collectors and tax commissioners under any circumstances shall not be allowed or credited with insolvent lists after executions are issued against them for taxes until they go ...

The time by which digests shall be completed, the taxes paid, and penalties incurred shall not apply in the case of tax receivers, tax collectors, and tax commissioners ...

If any tax collector or tax commissioner collects or attempts to collect any taxes before the tax receiver has completed and transmitted his digest to the commissioner, unless ...

Reserved. ...

(a) Tax collectors and tax commissioners, upon the written consent of the sheriff of the county involved, may be ex officio sheriffs insofar as to enable them to ...

The costs of all advertisements of property to be sold under tax execution by a sheriff, or tax collector or tax commissioner acting as an ex officio sheriff, ...

(a) Each tax collector and tax commissioner shall keep a record in the form of a cashbook in which he shall record all items of cash collected for ...

(a) It shall be unlawful for a tax collector or tax commissioner to fail or refuse to keep a cashbook, as prescribed by this article. ...

(a) It shall be the duty of the tax collector or tax commissioner to render annually to the county governing authority an account of his official actions respecting ...

(a) The tax collector or tax commissioner, sheriff, and constables in each county having a population of 30,000 or more shall each week pay over to the proper ...

(a) The tax collector or tax commissioner in each county having a population of 30,000 or more shall make a weekly report to the governing authority of the ...

(a) Except as provided by subsection (b) of this Code section, the tax collector or tax commissioner of each county shall pay over to the commissioner at least ...

The commissioner shall have prepared and shall furnish the several tax collectors and tax commissioners suitable forms on which to make their reports. ...

If any tax collector or tax commissioner fails or refuses to make payment, if he makes a false return, or if he fails or refuses to file the ...

(a) No tax commissioner or tax collector shall be personally liable for unpaid checks or money orders received in payment of taxes and license fees when: ...

(a) The governing authority of each county, municipality, and other political subdivision of the state may enter into a contract for a lock box system with any bank ...

(a)(1) Except as otherwise expressly provided for by law, ad valorem taxes due the state or any county remaining unpaid on December 20 in each year shall bear ...

Reserved. ...

(a) The governing authority of any county, with the approval of the tax collector or tax commissioner, may provide by resolution that all taxes due the state or ...

All interest collected by tax collectors and tax commissioners shall be paid by them to the state and county at the time and in the manner that taxes ...

The failure or refusal of any tax collector or tax commissioner to carry out any of the provisions contained in Code Section 48-5-148, 48-5-150, 48-5-151, or 48-5-153 shall ...

(a) On December 20 in each year each tax collector or tax commissioner shall furnish to the commissioner and to the county governing authority, upon the request of ...

Annually on or before April 20, unless the time is extended by the commissioner for cause which the commissioner deems sufficient, each tax collector or tax commissioner shall ...

If any tax collector or tax commissioner fails to submit his account for settlement by April 20 or within such further time, not exceeding four months, as is ...

The surety on the bond of the tax collector or tax commissioner shall also have the right to report the failure to account for the default alleged by ...

If a tax collector, tax commissioner, or his sureties are held liable on proceedings by citation, on appeal, or in any other action for having failed by reason ...

Neither a tax collector, tax commissioner, nor his surety shall be liable for failure to collect any state, county, or other taxes from delinquent taxpayers if he or ...

(a) It shall be unlawful for any tax collector or tax commissioner to make out a false return or report of the amount of taxes collected which is ...

Reserved. ...

(a) Each tax collector or tax commissioner shall keep an execution docket. On December 20 in each year, unless further time is allowed as provided by law, he ...

For a violation of any of the provisions of subsection (a) of Code Section 48-5-161, the tax collector or tax commissioner so violating shall forfeit all or such ...

(a) Tax collectors shall be allowed a fee of 50¢ for issuing a tax execution. (b) No tax collector, sheriff, or constable shall receive costs on ...

(a) In case a tax collector or tax commissioner has been succeeded in office by another person, a list of the uncollected items of tax appearing in the ...

It shall be the duty of each tax collector, whether acting on behalf of the county, municipality, board of education, or as an agent of the state, to ...

(a)  The commissions to be allowed to each tax receiver and tax collector of state and county taxes shall be as provided in the following schedule: ...

In arriving at the net amount of the digest, the default list shall be deducted in the case of tax receivers and the insolvent list shall be deducted ...

The tax collector shall pay to the tax receiver his commissions due by the state and by the county, but only upon the production of the commissioner´s receipt ...

(a) Nothing contained in this Code section shall apply to any tax commissioner or tax collector who is compensated by the fee system of compensation in lieu of ...

In addition to any salary, fees, or expenses now or hereafter provided by law, the governing authority of each county is authorized to provide as contingent expenses for ...

The commissioner may issue execution or other legal process against a tax receiver, tax collector, or tax commissioner when or if the tax receiver, tax collector, or tax ...

If any tax collector or tax commissioner fails to settle his accounts with the commissioner as provided by law, the commissioner shall issue execution against the tax collector ...

(a) All executions and other process against tax collectors, tax receivers, and tax commissioners shall be directed to all and singular the sheriffs of the state and shall ...

(a) Whenever the commissioner issues an execution against any defaulting tax collector or tax commissioner and the sureties on his official bond, as set forth in Code Section ...

The Governor may vacate the commissions of defaulting tax collectors or tax commissioners or of tax receivers failing or refusing to do their duty, to give bond, or ...

(a) If a tax receiver or tax commissioner fails to have his digest completed and deposited by August 1 in each year, unless excused by provisions of law ...

(a) County tax receivers, tax collectors, and tax commissioners shall be elected by the voters of their respective counties at the time and in the manner provided by ...

(a) Except as otherwise provided in Code Section 48-5-212, as soon as a vacancy occurs in the office of county tax receiver, tax collector, or tax commissioner, the ...

(a) Except as otherwise provided in Code Section 48-5-128.1, the tax receiver, tax collector, or tax commissioner of any county shall be authorized to appoint a chief deputy ...

County taxes may be levied and collected for the following public purposes: (1) To pay the expenses of administration of the county government; ...

Reserved. ...

All taxes levied for county purposes shall be assessed upon the tax commissioner´s or tax receiver´s books for each year and shall be collected by the tax commissioner ...

Any remedy or right allowed by law for the enforcement of the collection and payment of state property taxes, either by the commissioner, tax commissioner, or tax collector, ...

The tax commissioners and tax collectors shall be subject to the same fines and forfeitures for any default or improper conduct relating to county property taxes as are ...

The governing authority of each county, in allowing the tax commissioner or tax collector his commissions for collecting the taxes levied in the county, shall aggregate the taxes ...

A taxpayer who has a portion of real property extending into more than one county may pay all property taxes due on the property to the tax collector ...

(a) The governing authority of each county may compel all persons and their heirs and personal representatives who have in their possession any county money collected for any ...

If execution as provided in subsection (b) of Code Section 48-5-238 issues for an amount greater than the amount due or if the defendant denies on oath owing ...

This article is applicable to all persons and their sureties who borrow or pretend to borrow any county money from any person having custody of the county money. ...

(a) In all cases where a person has been overtaxed or claims for any reason that taxes should be credited or refunded, the county governing authority may hear ...

(a) Upon written approval by the governing authority of the county in accordance with subsection (c) of this Code section, the tax collector or tax commissioner may waive, ...

It is the purpose and intent of this part to: (1) Create, provide, and require a comprehensive system for the equalization of taxes on real ...

For the purpose of administering this part, the counties of this state are placed in the following classes: (1) Class I — Counties having less ...

(a) Class I counties shall provide for an appraisal staff pursuant to paragraph (1) of Code Section 48-5-260 by: (1) Employing a full-time appraiser; ...

(a) Qualifications. (1) The commissioner shall establish, and the state merit system may review, the qualifications and rate of compensation for each appraiser grade. ...

(a) The board of tax assessors in each county shall designate an Appraiser IV or, in those counties not having an Appraiser IV, an Appraiser III as the ...

The chief appraiser, other members of the county property appraisal staff, and members of the county board of tax assessors may go upon property outside of buildings, posted ...

(a) Contiguous Class I counties may join together and contract to create a joint county property appraisal staff. Under any such contract, the parcels of real property within ...

(a) The chief appraiser shall submit a certified list of assessments for all taxable property within the county to the county board of tax assessors. The list shall ...

(a) An amount which is equal to one-half of the total compensation payable to the minimum staff in all of the counties, as determined by the commissioner with ...

(a) The department may prepare, instruct, operate, and administer courses of instruction deemed necessary to provide for the training of new appraisers and the continuing education of experienced ...

(a) Subject to the limitations contained in Chapter 2 of this title, the commissioner may promulgate rules and regulations specifically regarding this part, including, but not limited to, ...

(a) The commissioner shall adopt by rule, subject to Chapter 13 of Title 50, the 'Georgia Administrative Procedure Act,' and maintain an appropriate procedural manual for use by ...

The commissioner is authorized, from funds appropriated to the department, to develop and prescribe systems of data collection, appraisal, and assessment and any other systems relating to property ...

The governing authority of each county shall submit to the commissioner, at the time the county tax digest for the current year is submitted for his approval, the ...

(a) As used in this Code section, the term: (1) 'Assessment ratio' means the fractional relationship between the assessed value and the fair market value ...

This part shall apply in both the incorporated and unincorporated areas in each county of this state. The intent of this Code section is to recognize each county ...

(a) There is established a county board of tax assessors in each of the several counties of this state. (b) Except as provided in Code ...

(a) No individual shall serve as a member of the county board of tax assessors who: (1) Is less than 21 years of age; ...

(a) No member of a county board of tax assessors shall be eligible to hold any state, county, or municipal office during the time he holds such office. ...

Each member of the county board of tax assessors shall take an oath before the judge or the clerk of the superior court of the county to perform ...

Each member of the county board of tax assessors shall be paid as compensation for his services an amount to be determined from time to time by the ...

(a) Each member of the county board of tax assessors appointed to such office on and after July 1, 1996, shall be appointed by the county governing authority ...

(a) The county governing authority may, upon adoption of a resolution, request that a performance review of the county board of tax assessors be conducted. Such resolution shall ...

Whenever by petition to the judge of the superior court any 100 or more freeholders of the county allege that any member of the county board of tax ...

The first meeting of the county board of tax assessors shall be held no later than ten days after the date the tax receiver or tax commissioner is ...

(a) Each county board of tax assessors shall elect one of its members to serve as chairman for each tax year. The election of a chairman shall be ...

(a) It shall be the duty of the county board of tax assessors to investigate diligently and to inquire into the property owned in the county for the ...

Upon designation by the tax receiver or tax commissioner pursuant to paragraph (5) of Code Section 48-5-103, it shall be the duty of the board of assessors to ...

(a)(1) Except as otherwise provided in paragraph (2) of this subsection, the county board of tax assessors may issue subpoenas for the attendance of witnesses and may subpoena ...

(a) Except as otherwise provided in this Code section or this title, the amount of any tax imposed under this chapter with respect to personal property may be ...

(a) Except as provided in subsection (b) of this Code section, not later than April 11 in each year the tax receiver or tax commissioner of each county ...

Each county board of tax assessors shall complete its revision and assessment of the returns of taxpayers in its respective county by July 1 of each year, except ...

If a tax receiver or tax commissioner makes a mistake in his digest which is not corrected by the county board of tax assessors or county board of ...

(a) The commissioner shall not be required to disapprove or withhold approval of the digest of any county solely because appeals have been filed or arbitrations demanded on ...

(a) The county board of tax assessors may provide, pursuant to rules or regulations promulgated by the board and consistent with this article, the manner of ascertaining the ...

(a) Method of giving notice to taxpayer of changes made in such taxpayer´s return. Each county board of tax assessors may meet at any time to receive and ...

(a) The tax commissioner shall annually prepare and maintain a brochure or other publication describing the exemptions and preferential assessments available to the taxpayers of the county along ...

Whenever, pursuant to this part, any notice, subpoena, or writing is required to be given or served, the notice, subpoena, or writing may be served by any sheriff, ...

It is not the intention or the purpose of this part to repeal any law enacted prior to January 1, 1980, granting to any county board of tax ...

Nothing contained in Code Sections 48-5-291 through 48-5-300 and 48-5-302 through 48-5-308 regarding appointment, terms of office, vacancies, removals, qualifications, or compensation of members of county boards of ...

(a) The governing authority of a county whose digest has not been approved by the commissioner may petition the superior court of the county for an order authorizing ...

(a) Establishment. (1) There is established in each county of the state a county board of equalization to consist of three members and three alternate members ...

Reserved. ...

Nothing contained in this part shall apply to those persons who are required to make their returns to the commissioner. ...

(a)(1) All records of the county board of tax assessors which consist of materials other than the return obtained from or furnished by an ad valorem taxpayer shall ...

(a) The commissioner may make loans to counties or, if sufficient funds are not available for loans, may contract with counties for the payment specified, as an aid ...

All funds appropriated to the department for the purpose of making loans to counties to aid in defraying the cost of property valuation and equalization programs for ad ...

It is the purpose and intent of this article to establish a procedure for use by the commissioner to equalize county property tax digests between counties and within ...

As used in this article, the term: (1) 'Assessment bias' means any tendency or trend of assessment ratios, when analyzed by an appropriate statistical method, ...

(a) The commissioner shall carefully examine the tax digests of the counties filed in his office. Each digest for a county in a digest review year shall be ...

(a) The commissioner shall by regulation establish the digest evaluation cycles for each of the counties in this state giving weight to the number of taxable parcels in ...

(a) The commissioner shall, when a county is in its digest review year, approve the digest of any such county as being reasonably uniform and equalized if the ...

(a) If the commissioner determines that in any one or more of the counties that is in a digest review year the taxable values of property are not ...

(a)(1) Upon the determination by the commissioner that a county tax digest is in proper form, that the property therein that is under appeal is within the limits ...

(a)(1) If a county tax digest for its preceding digest review year was conditionally approved and the commissioner conditionally approves the digest for the next subsequent digest review ...

Reserved. ...

(a) The commissioner, through a hearing officer, shall hear and determine appeals by local governing authorities on issues relating to the conditional approval of the digest by the ...

Reserved. ...

Reserved. ...

(a)(1) An appeal to the department shall be effected by a local governing authority by filing with the commissioner a notice of appeal within 30 days after receipt ...

The commissioner or the county governing authority dissatisfied with the decision of the hearing officer on any question of law may appeal to the superior court of the ...

Compliance by any local governing authority with the findings and decision of the hearing officer, or of the court of final review, with respect to any matter concerning ...

Not later than January 20, 1990, and not later than the twentieth day of January of each year thereafter, the commissioner shall submit to the Finance and Public ...

Every municipality may levy and collect municipal taxes upon all taxable property within the limits of the municipality to provide for financial assistance to its development authority or ...

Each municipality may levy and collect taxes for the purpose of paying pensions and other benefits and costs under a teacher retirement system or systems. ...

(a) The provisions of any municipal charter to the contrary notwithstanding, in determining the fair market value of property within their respective tax jurisdictions for purposes of ad ...

Except as otherwise provided in Code Section 48-5-7, the board of tax assessors in each municipality which has such a board pursuant to the municipal charter shall use ...

The provisions of Article 1 of Chapter 13 of Title 48 shall govern municipal and county occupation taxes for the following: traveling salespersons engaged in taking orders for ...

Any one or more persons purchasing guano, meats, meal, flour, bran, cottonseed, or cottonseed meal and hulls in carload lots shall be entitled, upon delivery of the car ...

No municipality shall levy any tax or license fee or shall require the payment of any fee or tax upon the sale or introduction into the municipality of ...

Whenever the owners of land abutting on any street or sidewalk petition to have the street or sidewalk improved and the state or any of its political subdivisions ...

Each municipality may enforce the collection of any amount due or to become due for paving streets or alleys, laying sewers and drains, or cleaning or repairing privy ...

(a) The time, place, and manner of the sale of real and personal property for taxes due municipalities shall be the same as that provided by law for ...

(a) Any county and any municipality wholly or partially located within such county may contract, subject to approval by the tax commissioner of the county, for the tax ...

(a) When any finance officer or other person authorized to collect the taxes due any municipality can find no property of the defendant on which to levy a ...

Nothing contained in this article shall be construed to apply to any county unless application to counties is expressly provided in a particular provision of this article. ...

(a) Each county and municipality may refund to taxpayers any and all taxes and license fees which are determined to have been erroneously or illegally assessed and collected ...

(a) Whenever the governing authority of any county or municipality determines that because of unusual conditions it is impractical to expend the funds raised by taxation for the ...

The governing authority of each county may levy and collect taxes for educational purposes in such amounts as the county governing authority shall determine. Amounts collected from such ...

Each county board of education shall annually recommend to the county governing authority the rate of levy to be made for taxes for the support and maintenance of ...

(a) All real and personal property including, but not limited to, franchises belonging to a public utility which is required to make its returns to the commissioner, when ...

Reserved. ...

(a) The tax commissioner or tax collector shall continue to collect unpaid county school taxes and all county school taxes levied pursuant to Article VIII, Section VI, Paragraph ...

(a) Each municipality authorized by law to maintain an independent school system may support and maintain the public common schools within the independent school system by levy of ...

As used in this article, the term 'special franchise' means: (1) Every right and privilege exercised within this state and granted to any person by ...

Nothing in this article shall be construed to exempt from taxation any franchise not enumerated in this article. All franchises of value not provided for in this article ...

On or before March 1 in each year, each person holding, or owning, and exercising any special franchise within the state shall make a special return as of ...

(a) In arriving at a proposed assessment, the commissioner shall not be bound to accept the valuation fixed for a special franchise in the return made but shall ...

(a) In the case of any special franchise exercised beyond the limits of one county, municipality, or school district, the return provided for in this article shall show, ...

(a) The amount of all taxes and charges specified in subsection (b) of this Code section which are paid or liable to be paid by a taxpayer in ...

As used in this article, the term: (1) 'Antique or hobby or special interest motor vehicle' means a motor vehicle which is 25 years old ...

(a) For the purposes of ad valorem taxation, motor vehicles are classified as a separate and distinct class of tangible property. Such class of tangible property shall be ...

(a)(1)(A) For the taxable year beginning January 1, 2001, only, the commissioner shall prepare and distribute to each of the tax collectors and tax commissioners a uniform evaluation ...

(a) As used in this Code section, the term: (1) 'Georgia fleet mileage ratio' means a fraction, the numerator of which is the total miles ...

Ad valorem taxes imposed on motor vehicles and mobile homes subject to this article shall be at the assessment level and mill rate levied by the taxing authority ...

(a)(1) Each motor vehicle owned by a resident of this state shall be returned in the county where the owner claims a homestead exemption or, if no such ...

The tax collector or tax commissioner receiving the return shall collect all ad valorem taxes imposed on a motor vehicle or mobile home irrespective of the tax authority ...

The tax collector or tax commissioner collecting the ad valorem taxes on motor vehicles and mobile homes as prescribed by this article shall remit to the tax authority ...

(a) The tax collector or tax commissioner shall be compensated for his services in collecting the ad valorem taxes imposed on motor vehicles and mobile homes by the ...

(a) The value of all motor vehicles returned for taxation during the previous calendar year shall be added to the regular digest at the time the regular digest ...

The governing authority of each county, at its discretion, may expend county funds to hire any additional help and to purchase any additional equipment necessary to implement this ...

Any owner who contests the assessment of an ad valorem tax against a motor vehicle may purchase the license plate without payment of the ad valorem tax, and ...

Every owner of a motor vehicle or a mobile home, in addition to the ad valorem tax due on the motor vehicle or mobile home, shall be liable ...

Driver educational motor vehicles are declared to be public property used exclusively for public purposes and are exempted from any and all ad valorem taxes imposed by any ...

All motor vehicles owned by a school or educational institution and used principally for the purpose of transporting persons with disabilities or disabled students to or from such ...

Vans and buses owned by religious groups and used exclusively for the purpose of maintaining and operating exempt properties owned by such groups or for the exclusive purpose ...

(a) Every motor vehicle owned in this state by a natural person is subject to ad valorem taxation by the various tax jurisdictions authorized to impose an ad ...

(a) For the purpose of this Code section, the term 'dealer' means any person who is engaged in the business of selling motor vehicles at retail and who ...

(a)(1) Except as provided in paragraph (2) of this subsection, every owner of a motor vehicle