GEORGIA CODE (Last Updated: August 20, 2013) |
Title 48. REVENUE AND TAXATION |
Chapter 5. AD VALOREM TAXATION OF PROPERTY |
Article 2. PROPERTY TAX EXEMPTIONS AND DEFERRAL |
Part 2. TAX DEFERRAL |
§ 48-5-70. Short title |
§ 48-5-71. Definitions |
§ 48-5-72. Homestead tax deferral for individuals 62 or older; demonstration of compliance with part |
§ 48-5-72.1. Alternative to tax deferral authorized by Code Section 48-5-72; burden on applicant to demonstrate compliance |
§ 48-5-73. Limitations on grant of homestead tax deferral |
§ 48-5-75. Rate of interest on amount of deferred taxes; time of accrual of interest on deferred taxes |
§ 48-5-76. Deferred taxes and interest constitute prior lien; effect of award for year's support on liens for deferred taxes |
§ 48-5-77. Annual notification to property owner of sum of deferred taxes and interest outstanding |
§ 48-5-78. Change in ownership or use of, or failure to maintain insurance on, tax-deferred homestead; payment of deferred taxes, interest, and unsatisfied liens |
§ 48-5-79. Prepayment of deferred taxes and accrued interest; partial payments |
§ 48-5-80. Distribution of deferred tax and interest payments; duty to keep record of property and amount of payment |
§ 48-5-81. Payment by holder of deed to secure debt or by mortgagee; effect on right to foreclose |
§ 48-5-82. Prohibition of clauses preventing applications for homestead tax deferral; exceptions |
§ 48-5-83. Construction of part |
§ 48-5-84. Penalties for willfully filing incorrect information |