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2018 Georgia Code 48-5-75 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-5-75 Case Law from Google Scholar Amendments to OCGA 48-5-75

TITLE 48 REVENUE AND TAXATION

Section 5. Ad Valorem Taxation of Property, 48-5-1 through 48-5-607.

ARTICLE 2 PROPERTY TAX EXEMPTIONS AND DEFERRAL

48-5-75. Rate of interest on amount of deferred taxes; time of accrual of interest on deferred taxes.

  1. 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.
  2. Interest on taxes deferred pursuant to this part in any year shall begin accruing on the date the taxes were due in that year.

(Code 1933, § 91A-2405, enacted by Ga. L. 1980, p. 1707, § 1; Ga. L. 1981, p. 1857, § 25.)

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