Bill Text: GA HB634 | 2011-2012 | Regular Session | Introduced

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Bill Title: Ad valorem tax; population brackets and census; change provisions

Spectrum: Partisan Bill (Republican 6-0)

Status: (Passed) 2012-07-01 - Effective Date [HB634 Detail]

Download: Georgia-2011-HB634-Introduced.html

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11 LC 18 9894ER

House Bill 634

By: Representatives Sheldon of the 105th, Rice of the 51st, Coleman of the 97th, Harrell of the 106th, and Casas of the 103rd

A BILL TO BE ENTITLED
AN ACT

To amend Code Section 48-5-24 of the Official Code of Georgia Annotated, relating to installment payment of ad valorem taxes, so as to change the provisions relative to population brackets and the census regarding interest on unpaid ad valorem taxes in each county of this state having a population of 800,000 or more according to the United States decennial census of 2000 or any future such census, so that such provisions remain applicable to such counties; to provide an effective date; to repeal conflicting laws; and for other purposes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

SECTION 1.

Code Section 48-5-24 of the Official Code of Georgia Annotated, relating to installment payment of ad valorem taxes, is amended in paragraph (1) of subsection (c) by revising the introductory language preceding subparagraph (A) as follows:

"(c)(1) All ad valorem taxes, fees, service charges, and assessments owed by any taxpayer to any county in this state having a population of 800,000 900,000 or more according to the United States decennial census of 2000 2010 or any future such census or to any municipality lying wholly or partially within such county and having a population of 350,000 or more according to the United States decennial census of 1970 or any future such census, which are not paid when due shall bear interest at the following rates until paid:"

SECTION 2.

This Act shall become effective on July 1, 2012.

SECTION 3.

All laws and parts of laws in conflict with this Act are repealed.