{"data":{"id":"us-ga/o.c.g.a.-48-16a-1","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-16A-1","heading":"Legislative findings, declarations, and intent.","body":"The General Assembly finds and declares that a public purpose is served by the waiver of tax penalties and criminal prosecution in return for the immediate reporting and payment of previously underreturned, unreturned, or unpaid state and local ad valorem tax liabilities. The General Assembly further finds and declares that the benefits gained through this program include, among other things, increased collection of certain currently owed state and local ad valorem taxes, permanently bringing into the state and local tax system taxpayers who have been evading payment of local taxes and providing an opportunity for taxpayers to satisfy state and local ad valorem tax obligations before stepped-up local tax enforcement programs take effect. It is the intention of the General Assembly in enacting this chapter that the property tax amnesty program provided under this chapter be a one-time occurrence which shall not be repeated in the future because taxpayers’ expectations of any future property tax amnesty programs could have a counterproductive effect on compliance under this chapter.","path":["TITLE 48 Revenue and Taxation","CHAPTER 16A Property Tax Amnesty Program"],"source_url":"https://archive.org/download/gov.ga.ocga.2018/release86.2022.11/gov.ga.ocga.title.48.odt","current_through":"Release 86 (2022-11)","vintage":"Public.Resource.Org bulk O.C.G.A., Release 86 (2022-11), retrieved 2026-09-17","retrieved_at":"2026-09-17T19:34:57Z","sha256":"5ff52d8363bdb60513ee15d89c1f40e29a6fc3c181cb8499bb8824bb3e154baf","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-16-12","next":"us-ga/o.c.g.a.-48-16a-2"},"notice":"GroundRules: Original legal text. Not legal advice."}