O.C.G.A. § 48-4-112 (2019)
Extinguishment of prior encumbrances, liens, and claims for real property taxes owed; remission to tax collector; tax collector authorized to assign, transfer, or sell to land bank certain ad valorem tax executions; content of notice of transfer; nonjudicial tax sale
(a) Whenever any real property is acquired by a land bank and is encumbered by a lien or claim for real property taxes owed to one or more of the land bank members or to municipal corporations, counties, or consolidated governments that have an intergovernmental contract with the land bank, the land bank may, by resolution of the board, discharge and extinguish any and all such liens or claims. The decision by the board to extinguish such liens or claims is subject to the voting requirements contained in subsection (i) of Code Section 48-4-104. Unless provided otherwise in an applicable intergovernmental contract, whenever any real property is acquired by a land bank and is encumbered by a lien or claim for real property taxes owed to a school district, the land bank shall notify the school district of its intent to extinguish all such liens and claims in writing. If the school district fails to object in written form to the proposed extinguishment within 30 days of receipt of such notice to the land bank, the land bank shall have the power, by resolution of the board, to discharge and extinguish any and all such liens or claims. To the extent necessary and appropriate, the land bank shall file in appropriate public records evidence of the extinguishment and dissolution of such liens or claims. (b) To the extent that a land bank receives payments of any kind attributable to liens or claims for real property taxes owed to a municipal corporation, county, consolidated government, or school district on property acquired by the land bank, the land bank shall remit the full amount of the payments to the tax commissioner or tax collector for distribution to the appropriate taxing entity.
(c)(1) A tax commissioner or tax collector may assign, transfer, or sell to a land bank any ad valorem tax executions issued against a single property or ad valorem tax executions issued against multiple tracts of property in the geographical jurisdiction of the land bank in one or more transactions and upon such terms and conditions as are mutually acceptable to the tax commissioner and the land bank. Notwithstanding the notice requirements in subsection (c) of Code Section 48-3-19, when the land bank is the holder of a tax execution, the land bank shall provide notice of the transfer of the tax execution to the land bank in the following manner:
(A) Immediately upon acquisition of one or more tax executions, the land bank shall send notice of the tax execution transfer by certified mail, return receipt requested, to all interested parties whose identity and address are reasonably ascertainable. Copies of the notice of the tax execution transfer shall also be sent by first class mail to the property address to the attention of the occupants of the property, if any. In addition, notice shall be posted on the property; and
(B) Within 30 days of the tax execution transfer, the land bank shall cause a notice of the tax execution transfer to be published on two separate dates in the official organ of the county in which the property is located.
(2) The notice contained in subparagraphs (A) and (B) of paragraph (1) of this subsection shall specify:
(A) The name of the land bank and the contact information for the individual responsible for collecting the delinquent taxes;
(B) The property address;
(C) A description of the property;
(D) The tax identification number of the property;
(E) The applicable period of tax delinquency; and
(F) The principal amount of the delinquent taxes together with interest and penalties.
(3) The land bank may submit the execution to the levying officer 12 months after the date of transfer or 24 months after the tax giving rise to the execution was originally due, whichever is earlier.
(d)(1) Notwithstanding any other provision of law, at a nonjudicial tax sale conducted pursuant to Article 1 of this chapter where the tax commissioner or tax collector or the land bank is the holder of the tax execution giving rise to the sale, a land bank may tender a bid in an amount equal to the total amount of all tax liens which were the basis of the execution and any accrued interest, penalties, and costs. In the event of such tender by the land bank, such bid comprises the land bank’s commitment to pay not more than all costs of the sale and its assumption of liability for all taxes, accrued interest thereon, and penalties, and, if there is no other bid, the tax commissioner or tax collector shall accept the land bank’s bid and make a deed of the property to the land bank.
(2) If there are third parties who bid on a given parcel and the land bank tenders the highest bid on that parcel, the land bank shall pay the tax commissioner or tax collector the full amount of the bid tendered by the land bank in order to obtain the parcel.
(e)(1) A land bank may tender a bid at any sale ordered by the court pursuant to Article 5 of this chapter in an amount equal to the total amount of all tax liens which were the basis of the judgment and any accrued interest, penalties, and costs. In the event of such tender by the land bank, such bid shall comprise the land bank’s commitment to pay not more than all costs of the sale and its assumption of liability for all taxes, accrued interest thereon, and penalties. If there is no other bid and the property is not redeemed by the owner in accordance with subsection (c) of Code Section 48-4-81, the tax commissioner or tax collector shall accept the land bank’s bid and make a deed of the property to the land bank.
(2) If there are third parties who bid on a given parcel and the land bank tenders the highest bid on that parcel, the land bank shall pay the tax commissioner or tax collector the full amount of the bid tendered by the land bank in order to obtain the parcel.
(3) Subject to the statutory 60 day redemption period required pursuant to subsection (c) of Code Section 48-4-81, the land bank, as purchaser at such sale, shall take and thereafter have an absolute title to the property sold, free and discharged of all tax and municipal claims, liens, mortgages, charges, and estates of whatsoever kind except for those interests referenced in subsection (b) of Code Section 48-4-79. In the event of purchase by a land bank, the conveying instrument described in subsection (g) of Code Section 48-4-81 shall note the conveyance to the land bank pursuant to this article.
(4) The deed to the land bank shall be executed and delivered to the land bank within 90 days of the sale pursuant to subsection (d) of Code Section 48-4-81.
(5) Notwithstanding any other provision of law, a land bank that is a transferee and holder of tax executions may file petitions of foreclosure pursuant to Article 5 of this chapter on real property located within a jurisdiction that has authorized the ad valorem tax foreclosure process contained in Article 5 of this chapter. In a petition of foreclosure pursuant to Article 5 of this chapter, a land bank is authorized to combine in a single petition multiple tracts of real property, and the court may order in a single final judgment that all or part of the real properties identified in the petition be sold to the land bank free and clear of all liens and encumbrances so long as the petition and accompanying affidavits provide:
(A) Identification of each tract of real property;
(B) The identities of all parties having an interest in each respective tract of property;
(C) The amount of the tax lien due and owing; and
(D) The nature of the notice of the proposed sale provided to such interested parties.
History
Code 1981, § 48-4-112, enacted by Ga. L. 2012, p. 1055, § 2/SB 284.
CHAPTER 5 AD VALOREM TAXATION OF PROPERTY Sec.
Article 1 General Provisions Sec.
Legislative intent. (For effective date, see note.) Definitions. Taxable property. Ad valorem taxation of property of federal corporations and agencies. No situs status for foreign merchandise in transit and property with contract for commercial printing services. Return of property at fair market value. Assessment of tangible property. Tangible real property devoted to agricultural purposes. Preferential assessment for rehabilitated historic property. Preferential assessment for landmark historic property. Preferential assessment for bona fide conservation use property and bona fide residential transitional property. Assessment of standing timber; penalty for failure to timely report; effect of reduction of property tax digest; supplemental assessment. Preferential assessment for brownfield property. Preferential assessment for forest land conservation use property. [Reserved] Manner and time of making state levy; notice on taxpayer’s ad valorem tax bill. Persons liable for taxes on property.
Forms of payment. Returnable property. Situs for returns by residents. Situs of returns by nonresidents. Instruction for local tax officials and staff. Liability of nonresidents, agents of nonresidents, and their property. Returns of taxable real property. Returns of real property and tangible personal property located on airport premises. Return of tangible personal property in county where business conducted; exemptions; boats; aircraft. Proceedings to determine county entitled to return and payment; collection pending determination; commissions. Time for making tax returns. Signature and declaration of persons making returns of taxable property. Effect of failure to return taxable property; acquisition of real property by transfer; penalty for failure to make timely return. Return and collection of taxes on property unlawfully exempted. Penalty for failing to have returned for taxation and to collect taxes on property unlawfully exempted. Collection and payment of taxes on tangible property in installments; authorization; alternate procedure. Payment of taxes to county in which returns are made; installment payments, in-
Article 2
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terest, and penalty on delinquent tax payments in certain counties; executions. Proportionate payments of property taxes by owners and persons with interest in or on property. Payment of taxes on real property by owners or transferees. Collection of taxes for former years. Priority of taxes over other claims; superiority of security deed. Acquisition of jurisdiction by superior court in ad valorem property tax litigation; payment and distribution of property taxes; excess payments; underpayments. Filing extension for service personnel serving abroad. Prepayment by developer of ad valorem or school taxes; time of effect of prepayment agreements; use of prepayment proceeds for public purposes; forfeiture of excess of prepayment over taxes due; validation procedure. Contract with local government and tax commissioner for prepayment of ad valorem taxes. Publication by county of ad valorem tax rate. Certification of assessed taxable value of property and method of computation; resolution or ordinance required for millage rate; advertisement of intent to increase property tax. Temporary tax relief to buildings in disaster area; assessment; local authority; appeals. (For effective date, see note.) Ad valorem property tax bill form.
Property Tax Exemptions and Deferral PART 1 TAX EXEMPTIONS Sec.
Definitions. Exempt property. Exemption of qualified farm products and harvested agricultural products of family farm entities. Exemption of personal property in inventory for business. Exemption of timber equipment. Exempt personalty. (For effective date, see note.) Exemption for personal property with value not exceeding $7,500.00. Exemption for fertilizers. Exemption of homestead occupied by owner; effect of participation in rural housing program. Homestead exemption for certain residents residing in a municipal corporation located in more than one county. (For effective date, see note.) Base year homestead exemption. Application for homestead exemption; unlawful to solicit fee to file application for homestead for another. Procedure for application for homestead exemption. Applications for homestead exemptions of individuals 65 or older. Homestead exemptions for individuals 62 or older with annual incomes not exceeding $30,000.00. Homestead exemption for qualified disabled veterans. Level 1 freeport exemption; application; filing; renewal.
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Sec. Level 1 freeport exemption; referendum. Homestead exemption for senior citizens. Homestead exemption for unremarried surviving spouse of peace officer or firefighter killed in the line of duty. Level 2 freeport exemption; application; filing; renewal. Level 2 freeport exemption; referendum. Freeport exemptions; determination of timely filing; recourse for improper determinations. Determination of eligibility of applicant for homestead exemption; appeal. Homestead value credited with exemption; approval of correctness of value, exemption, and difference. Claim and return of constitutional or local law homestead exemptions from county taxes, county school taxes, or municipal or independent school district taxes. Fraudulent claim of homestead exemption under Code Sections 48-5-44 through 48-5-50; penalty. Exemption from ad valorem taxation for educational purposes of homesteads of qualified individuals 62 or older; application; replacement of revenue. Exemption from ad valorem taxation for state, county, municipal, and school purposes of homesteads of unremarried surviving spouses of U.S. servicemembers killed in action. Falsification of information required by Code Section 48-5-52; penalty. Application of homestead exemptions to properties with multiple titleholders
and properties held by administrators, executors, or trustees. Continuation of constitutional exemptions from ad valorem taxation. Notice of homestead exemptions from ad valorem taxation to accompany bill for ad valorem taxes on real property. PART 2
Short title. Definitions. Homestead tax deferral for individuals 62 or older; demonstration of compliance with part. Alternative to tax deferral authorized by Code Section 48-5-72; burden on applicant to demonstrate compliance. Limitations on grant of homestead tax deferral. Application for homestead tax deferral; decision by tax official; appeal procedure. Rate of interest on amount of deferred taxes; time of accrual of interest on deferred taxes. Deferred taxes and interest constitute prior lien; effect of award for year’s support on liens for deferred taxes. Annual notification to property owner of sum of deferred taxes and interest outstanding. Change in ownership or use of, or failure to maintain insurance on, tax-deferred homestead; payment of deferred taxes, interest, and unsatisfied liens. Prepayment of deferred taxes and accrued interest; partial payments. Distribution of deferred tax and interest payments; duty
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to keep record of property and amount of payment. Payment by holder of deed to secure debt or by mortgagee; effect on right to foreclose. Prohibition of clauses preventing applications for homestead tax deferral; exceptions. Construction of part. Penalties for willfully filing incorrect information.
Article 3 County Tax Officials and Administration
PART 1 TAX RECEIVERS
[Reserved] Election of tax receivers; term of office; commission; vacancy. Oath and bond for tax receivers. Liability of tax receivers and sureties; action on tax receiver’s bond. Duties of tax receivers. Refusal by tax receiver or tax commissioner to receive returns; penalty. Tax return forms furnished by commissioner to tax receivers and tax commissioners. Uniform tangible personal property tax forms. Time and manner of making and furnishing county tax digests. [Reserved] Form and size, binding, and labeling of digests. Entry of returns in digests. Accumulation of statistical information on taxpayers by tax receivers and tax commissioners.
PART 2 TAX COLLECTORS
[Reserved] Election of tax
collectors; term of office; commission; vacancy. Oath of office for tax collectors. Bonds for tax collectors and tax commissioners. Approval, filing, and recording of bonds. Liability of tax collectors, tax commissioners, and sureties; action on bond. Collection before bond given and oath taken; penalty. Temporary appointee where tax collector or tax commissioner fails to give satisfactory bond. Training classes for county tax collectors and tax commissioners. Duties of tax collectors. Transfer of duties from outgoing to incoming tax collector or tax commissioner. Appointment in certain counties of chief deputy tax commissioner; filling vacancy in office of chief deputy; succession to office of tax commissioner. Allowance of insolvent lists; reissuance of executions before allowance of insolvent lists. Allocation of tax on insolvent lists; contents of list of insolvent taxpayers. Retention of copy of insolvent list by county governing authority; collection of executions. Disposition of insolvent lists. Crediting tax collectors and tax commissioners with insolvent lists. Extension of time to complete digests and pay taxes. Effect of collection or attempted collection of taxes before filing digest with commissioner. [Reserved] Schedule of defaulters.
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Tax collectors and tax commissioners as ex officio sheriffs. Advertising as additional cost of execution. Cashbook to be kept by tax collectors and tax commissioners; recording disbursements; audit. Failure by tax collector or tax commissioner to keep cashbook; penalty. Accountability of tax collectors and tax commissioners to county governing authority; effect of failure to account; appointment of successor. Periodic payment to proper officials of money collected by tax collector or commissioner, sheriff, or constable. Weekly report of taxes collected by tax collector or tax commissioner to county governing authority. Monthly remittance of state taxes to commissioner. Furnishing report forms by commissioner. Effect of neglect of duty by tax collector or tax commissioner. Receipt of checks or money orders by tax commissioner or tax collector; liability for unpaid checks or money orders; penalty. Use of lock box system for mailed tax returns and payments. Interest on unpaid taxes; rate; record of interest and taxes collected. [Reserved] Rate of interest and penalty on delinquent ad valorem taxes in certain counties; application during appeal of assessment. Alternative provisions for interest and final settlements; rate of interest; reports; forfeiture of commissions.
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Interest payments by tax collectors and tax commissioners. Effect of failure to collect interest and make reports and settlements; penalty. Reports of unpaid taxes by tax collector and tax commissioner to commissioner and county governing authority; final settlement period. Annual accounting reports; citations for default, negligence, or bad faith; approval in whole or in part. Removal or suspension of tax collector or tax commissioner failing to account or defaulting; opportunity for hearing; citation. Surety’s right to demand release from future liability; office vacated by failure to provide new bond; liability of new surety. Transfer of executions to tax collector, tax commissioner, or surety held liable for failure to collect taxes; subrogation. Nonliability of tax collector, tax commissioner, and surety for failure to collect taxes. False reports of taxes collected by tax collector or tax commissioner pursuant to this article; penalty. [Reserved] Duty of tax collectors and tax commissioners to keep stub book of tax receipts. Issue of execution; execution docket; levy administration fee; collection; inspection by grand jury. Penalties for violations of subsection (a) of Code Section 48-5-161. [Reserved] Fee for issuing tax executions; allowance of costs on executions. Duties of successor tax col-
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lector or tax commissioner as to performing uncompleted duties of outgoing collector or commissioner; distribution of commissions; liability. Duty of tax collector to instruct taxpayers that negotiable instruments are to be made payable to county tax office.
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PART 3 COMPENSATION
Authority to vacate commissions of defaulting tax collectors, tax commissioners, or tax receivers; filling vacancies. Penalties for incomplete or improper digests. [Repealed] Liability of tax receiver or tax commissioner for making false entry of a return or for causing taxpayer to pay more than lawful tax. PART 5
Rates of commissions. Deductions of default and insolvent lists for net amount of digests. Payment of commissions to tax receivers. Salaries of tax collectors and tax commissioners. Monthly contingent expense allowance for the operation of the office of the tax commissioner. Deferred compensation plan for eligible tax commissioners; contributions.
Election of county tax receivers, tax collectors, and tax commissioners; qualifications. Interim and emergency filling of vacancies in office of tax receiver, collector, or commissioner. Chief deputy tax receiver, collector, or commissioner; appointment; duties; assumption of duties of tax commissioner.
PART 4
Article 4
County Taxation
Issuance of process against tax receiver, tax collector, or tax commissioner indebted in any way to state. Issuance of executions against tax collector or tax commissioner upon failure to settle accounts; allowance of credits; interest only on amount of default. Direction to sheriffs of executions against tax collectors, tax receivers, and tax commissioners; suspension of collection; property bound; proceedings of sale. Affidavit of illegality to execution against tax collector, tax commissioner, and sureties; trial; damages for delay; appeal.
Purposes of county taxes. 48-5-221 through 48-5-231. [Reserved]. [Reserved] Advertisement of county property tax assessment. Official collection and paying over of county taxes. Enforcement of collection and payment of county property taxes. Liability of tax commissioners and tax collectors for default or improper conduct. Allowance of commissions of tax commissioners or tax collectors. Payment of taxes where property lies in more than one county. Executions against persons holding county money.
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AD VALOREM TAXATION OF PROPERTY Sec. Affidavit of illegality by person against whom execution issues. Borrowing county money. Refund or credit of county taxes. Waiver of penalties or interest due on unpaid taxes. Waiver of penalty or interest when default due to military service.
Article 5 Uniform Property Tax Administration and Equalization PART 1
Purpose of part. Classification of counties for administration of part. County appraisal staff; qualifications; inclusion of employees of county board of tax assessors in county civil service system. Qualifications, duties, and compensation of appraisers. (For effective date, see note.) Designation and duties of chief appraiser. Right to inspect property; display of identification; notification of right to file property tax return. Formation of joint county property appraisal staffs. Submission by chief appraiser of assessment list with supporting information; attendance and providing of information at appeal hearings. State payments for minimum staff of appraisers; state salary supplements for qualified appraisers. Training and continuing education courses for appraisers; designated staff member to appraise tangible personal property. Authority to promulgate
rules and regulations regarding uniform books, records, forms, and manuals; limits on change in current use value of conservation use property. Adoption by commissioner and requirement of use of uniform procedural manual for appraising tangible personal property. Commissioner’s authority to purchase, develop, prescribe, and improve electronic data processing systems regarding property valuation and assessment. Table of values for conservation use value of forest land. [Reserved] Duty of county board of tax assessors and county governing authority to effect adjustments to digest and millage levy. Counties to submit tax rate to commissioner. (For effective date, see note.) Establishment of equalized adjusted property tax digest; information to be furnished by commissioner. Applicability of part. PART 2
Creation of county board of tax assessors; composition. Qualifications for members; approved appraisal courses; rules and regulations. Ineligibility of county tax assessors to hold other offices; applicability in certain counties. Oaths of office. Compensation. Terms of office; vacancies; removal by county governing authority. Performance review board. Independent performance review board; written report; withholding of funds.
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Removal from office on petition of freeholders; appeals. Meetings. Selection of chairman and secretary; employment contracts with persons to assist board; payment of expenses. (For effective date, see note.) Ascertainment of taxable property; assessments and penalty on unreturned personal property; new valuation established by appeal decision or agreement; investigation of valuation of property in municipality located in more than one county. Designation of board of assessors to receive tax returns. Power to summon witnesses and require production of documents; exempt documents; contempt proceedings. Time period for taxation of personal property; extension by consent; refunds. Time for presentation of returns by tax receiver or tax commissioner. Time for completion of revision and assessment of returns; submission of completed digest to commissioner. Correction of mistakes in digest; notification of correction. Conditions, procedures, and limitations on approval of tax digests when assessments in arbitration or on appeal; withholding of grants by Office of the State Treasurer. Valuation of property not in digest. (For effective date, see note.) Annual notice of current assessment; contents; posting notice; new assessment description.
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Brochures describing exemptions and preferential assessments available to taxpayers. Service of papers; fees. Effect of part on laws granting additional authority to county boards of tax assessors. Applicability to counties electing members of board of tax assessors. Temporary collection of taxes pending approval or appeal of disapproval of digest. (For effective date, see note.) Creation of county boards of equalization; duties; review of assessments; appeals. [Reserved] Status of ad valorem taxes pending review in certain counties and municipalities; petition for lower assessment due to casualty. Applicability of part. Confidentiality of taxpayer records; exceptions; penalties. PART 3
Financial aid to counties for programs to evaluate and equalize assessments; terms of contract; limitations; procedure when state funds insufficient. Capital fund for loans to counties for property valuation and equalization purposes. Article 5A
Examination of County Tax Digests
Purpose of article. Definitions. (For effective date, see note.) Commissioner to examine digests. Digest evaluation cycles es-
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tablished; time for review of digest. Approval of digests. Conditional approval of digests. Receipt for digest and order authorizing use; assessment if deviation from proper assessment ratio. Effect of conditionally approving next subsequent digest. [Reserved] Ad Valorem Assessment Review Commission created; appointment of members; terms; vacancies; expenses. Appeal from conditional approvals. [Reserved] Composition of commission members. [Reserved] Commission chairman; appeals boards; assignment of commission to department. Procedure for appeal to department. Appeal to superior court. Compliance with decision of appeals board or court as correction of deficiency. Annual report. Article 6
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Municipal Taxation
Power to levy and collect tax to provide funds for municipal development authorities. Power to levy and collect taxes to pay benefits under teacher retirement systems. Determination of fair market value for county and municipal ad valorem property taxation purposes; counties to furnish information relative to fair market value of property. Basis for fair market value of property subject to both municipal and county ad valorem taxes.
Law governing municipal and county occupation taxes for certain salespersons and merchants. Exemption from municipal tax or license fee of certain goods purchased in carload lots for distribution among several purchasers. Exemption from municipal taxation of agricultural products and livestock raised in state. Frontage owned by state or subdivisions abutting streets or sidewalks treated as owned by individuals for purpose of assessment for improvements; designation of signers. Executions for collection of assessments for paving streets, laying sewers, or other improvements; sales at public auction; right of redemption. Sale of property for taxes due municipality; purchase and sale by municipality; recitals in tax deeds primafacie correct; distribution and retention of proceeds of sale. Contracts for county tax commissioners to prepare municipal tax digests and assess and collect municipal taxes. Issuance and service of summons of garnishment against person holding property of defendant owing municipal taxes; entries on execution and returns; proceedings. Applicability to counties. Article 7
Miscellaneous Local Administrative Provisions
Refunds of taxes and license fees by counties and municipalities; time and manner of
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filing claims and actions for refund; authority to approve or disapprove claims. Reserve funds of counties and municipalities.
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Article 8 School Taxation
Power of county governing authorities to levy and collect taxes for educational purposes. Annual recommendation by county boards of education to county governing authorities of school tax rate. Public utility property in school districts subject to school tax; returns to show fair market value of property; assessment and collection of school tax by commissioner; contesting taxability. [Reserved] Assessment of property subject to school taxes by tax commissioners or tax receivers; adoption and use of assessment by county boards of education; contesting taxability. Collection of county school taxes by tax commissioners or tax collectors; collection of school taxes and commissions in certain counties. Levy and collection of tax by municipalities for independent school systems; authorized purposes for expenditures.
Ad Valorem Taxation of Motor Vehicles, Mobile Homes,Certain Equipment, andCertain Inventory PART 1 GENERAL PROVISIONS
Franchises
“Special franchise” defined. Taxation of unenumerated franchises. Certain property projects shall not constitute special franchises. Returns to commissioner; effect of filing certified copy of authorization of franchise.
Ascertainment of valuations of special franchises; levy and collection of tax. Returns of special franchises exercised in more than one county, municipality, or school district; apportionment of valuation; certification by commissioner; collection and enforcement. Deductions from special franchise tax due any county, municipality, or school district. Article 10
Article 9
Definitions. Classification of motor vehicles and mobile homes as separate classes of tangible property for ad valorem taxation purposes; procedures prescribed in article exclusive. Classification of motor vehicles for purposes of ad valorem taxation. Preparation and distribution of uniform evaluation of motor vehicles for tax purposes. Definitions; determination of valuation of commercial vehicle for ad valorem tax purposes. Ad valorem tax rate. Place of return of motor vehicles and mobile homes. Collection of ad valorem taxes by tax collectors or tax commissioners. Remittance of taxes collected to tax authority; time. Compensation of tax collectors and tax commissioners for collecting taxes; rates; agreed rate in case of indi-
AD VALOREM TAXATION OF PROPERTY Sec.
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vidual adjustment; procedure; disposition of commissions pursuant to local Acts. Value of all returned motor vehicles and mobile homes included in tax digest. Discretion of county governing authorities to expend county funds for additional help and equipment. Contesting tax assessments; filing affidavit of illegality; bond; trial in superior court; appeal. Penalty for failure to make return or pay tax on motor vehicle or mobile home.
PART 2
Exemption of driver educational motor vehicles from ad valorem taxation. Exemption of motor vehicles used for transporting persons with disabilities or disabled students to or from educational institutions. Exemption of vans and buses owned by religious groups. Motor vehicles subject to ad valorem taxation. Ad valorem taxation of motor vehicles owned and held by dealers for retail sale. Returns for taxation; application for and issuance of license plates upon payment of taxes due. Application for registration and purchase of license plate constitutes return; form of application. Tax collectors and tax commissioners as agents of commissioner for accepting applications for registration of motor vehicles. Collection procedure when taxing county differs from
county of purchaser’s residence. Requirement for paying tax prior to purchasing license plate on motor vehicles not subject to ad valorem taxation. Constitutional exemption from ad valorem taxation for disabled veterans. Ad valorem taxation; exemption of certain motor vehicles owned by former prisoners of war. Tax exemption for veterans awarded the Purple Heart citation. Tax exemption for veterans awarded Medal of Honor. Exemption from ad valorem taxes for motor vehicle owned by veterans’ organization. PART 3 MOBILE HOMES
Mobile homes owned on January 1 subject to ad valorem taxation. [Reserved] Ad valorem taxation of mobile homes owned and held by dealers for sale; returns of dealers’ inventory; dealer’s assessed value; determination of tax rate; time for payment of taxes; mobile homes in transit on January 1. Issuance of mobile home location permits; issuance and display of decals. Failure to attach and display decal; penalties; venue for prosecution. Returns for taxation; application for and issuance of mobile home location permits upon payment of taxes due. Collection procedure when taxing county differs from
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county of purchaser’s residence.
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Ad Valorem Taxation of Public Utilities
HEAVY-DUTY CONSTRUCTION EQUIPMENT OWNED BY NONRESIDENTS Definitions. Equipment subject to ad valorem taxation.
PART 5 FARM EQUIPMENT
Self-propelled farm equipment as subclassification of motor vehicle for ad valorem taxation purposes. PART 6
AIRCRAFT HELD IN DEALER’S INVENTORY