TITLE 48 REVENUE AND TAXATION

Section 4. Tax Sales, 48-4-1 through 48-4-112.

ARTICLE 4 LAND BANK AUTHORITIES

48-4-60. Definitions.

As used in this article, the term:

1. "Agreement" means:
   1. An interlocal cooperation agreement entered into by the parties pursuant to this article; or
   2. A resolution of a consolidated government establishing an authority pursuant to this article.
2. "Authority" means the land bank authority established pursuant to this article.
3. "Parties" means the parties to the agreement, which shall include one or more cities and the county containing such cities, or a consolidated government which has adopted a resolution establishing an authority.
4. "Property" means real property, including any improvements thereon.
5. "Tax delinquent property" means any property on which the taxes levied and assessed by any party remain in whole or in part unpaid on the date due and payable.

(Code 1981, §48-4-60, enacted by Ga. L. 1990, p. 1875, § 3; Ga. L. 1996, p. 824, § 1; Ga. L. 1997, p. 882, § 1.)