GroundRules
O.C.G.A. § 48-5-75: Rate of interest on amount of deferred taxes; time of accrual of interest on deferred taxes.
Where this section sits in the code
- TITLE 48 Revenue and Taxation
- CHAPTER 5 Ad Valorem Taxation of Property
- Article 2 Property Tax Exemptions and Deferral
- PART 2 Tax Deferral for the Elderly
(a) 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.
(b) Interest on taxes deferred pursuant to this part in any year shall begin accruing on the date the taxes were due in that year.
Collected 2026-09-17T19:34:57Z. Source file · JSON