O.C.G.A.
O.C.G.A.

O.C.G.A. § 48-5-80 (2019)

Distribution of deferred tax and interest payments; duty to keep record of property and amount of payment

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
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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 and the amount of taxes or interest collected for the property. The appropriate tax official shall distribute payments received to the local tax jurisdictions to whom the taxes and interest are owed.

History

Code 1933, § 91A-2411, enacted by Ga.

L. 1980, p. 1707, § 1; Ga. L. 2000, p. 533, § 7.

Annotations

OPINIONS OF THE ATTORNEY GENERAL Distribution for accrued interest. - Interest accrued on delinquent taxes after collection by the tax commissioner but before the taxes are remitted to the state or locality should be distributed to

the same political subdivision for which the underlying tax, penalty, and interest were collected from the taxpayer. 1987 Op. Att’y Gen. No. U87-6.