Bill Text: GA HB634 | 2011-2012 | Regular Session | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
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
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
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
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laws and parts of laws in conflict with this Act are repealed.