{"data":{"id":"us-ga/o.c.g.a.-48-5-80","jurisdiction":"us-ga","citation":"O.C.G.A. § 48-5-80","heading":"Distribution of deferred tax and interest payments; duty to keep record of property and amount of payment.","body":"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.","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":"6839dec68a6b0ae7073b862f60a4f08260f0cda1f2b91dc47218447a98900a17","source_id":"us-ga","stale":false,"prev":"us-ga/o.c.g.a.-48-5-79","next":"us-ga/o.c.g.a.-48-5-81"},"notice":"GroundRules: Original legal text. Not legal advice."}