Georgia Code, Title 48, Chapter 16a - Property Tax Amnesty Program

• § 48-16a-1 - Legislative Findings, Declarations, and Intent
  The General Assembly finds and declares that a public purpose is served by the waiver of tax penalties and criminal prosecution in return for...
• § 48-16a-2 - Short Title
  This chapter shall be known and may be cited as the "Property Tax Amnesty Program Act."
• § 48-16a-3 - Definitions
  As used in this chapter, the term: (1) "Ad valorem tax" or "property tax" means any state or local ad valorem tax levied by...
• § 48-16a-4 - Development and Administration of Program; Waiver of Penalties; Duration of Program; Forms
  (a) Upon the adoption of a resolution or ordinance by the governing authority of each local taxing jurisdiction for which a local collection official...
• § 48-16a-5 - Requirements for Participation in Program by Eligible Taxpayers
  (a) The provisions of this chapter shall apply to any eligible taxpayer who files an application for property tax amnesty within the time prescribed...
• § 48-16a-6 - Taxpayers Eligible for Amnesty
  (a) Property tax amnesty shall be granted for any taxpayer who meets the requirements of Code Section 48-16A-5 in accordance with the following: (1)...
• § 48-16a-7 - Interest on Installment Agreements or Refunded or Credited Overpayments
  (a) All installment agreements authorized under subsection (c) of Code Section 48-16A-5 shall, if required, bear interest on the outstanding amount of tax due...
• § 48-16a-8 - Publicizing of Program
  The administering governing authority shall publicize the property tax amnesty program in order to maximize the public awareness of and participation in the program....
• § 48-16a-9 - Accounting and Reporting of Collections
  For purposes of accounting for the revenues received pursuant to this chapter, the local collection official shall maintain an accounting and reporting of funds...
• § 48-16a-10 - Cost of Collection Fee
  (a) In addition to all other penalties provided under this chapter or any other law, the administering governing authority may by ordinance or resolution...

Last modified: October 14, 2016