{"data":{"id":"us-ga/o.c.g.a.-48-5-75","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-75","heading":"Rate of interest on amount of deferred taxes; time of accrual of interest on deferred taxes.","body":"(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.\n(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.","path":["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"],"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":"6760be11c8835d7f2590641bb957714aa0317d03817307b469d163106624e274","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-74","next":"us-ga/o.c.g.a.-48-5-76"},"notice":"GroundRules: Original legal text. Not legal advice."}