{"data":{"id":"us-ga/o.c.g.a.-48-5-243","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-243","heading":"Waiver of tax following military service.","body":"The tax collector or tax commissioner shall waive the collection of any amount due the taxing authorities for which taxes are collected, when such amount represents a penalty or an amount of interest assessed for failure to comply with the laws governing the assessment and collection of ad valorem taxes, if:\n(1) The tax collector or tax commissioner determines that the default giving rise to such penalty or interest was due to a taxpayer’s military service in the armed forces of the United States in an area designated by the President of the United States by executive order as a combat zone and not due to gross or willful neglect or disregard of the law or of regulations or instructions issued pursuant to the law; and\n(2) The taxpayer makes full payment of taxes due, not including penalties and interest, within 60 days of such taxpayer’s return from such military service.","path":["TITLE 48 Revenue and Taxation","CHAPTER 5 Ad Valorem Taxation of Property","Article 4 County Taxation"],"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":"ad677d8227fd6c3a6e060950925da9b5d0854f1b6fa1d44ac9a7553f9b83913e","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-242","next":"us-ga/o.c.g.a.-48-5-260"},"notice":"GroundRules: Original legal text. Not legal advice."}