Bill Text: GA HB634 | 2011-2012 | Regular Session | Comm Sub

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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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-Comm_Sub.html

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12 LC 34 3469S

The Senate Finance Committee offered the following substitute to HB 634:

A BILL TO BE ENTITLED
AN ACT

To amend Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of property, so as to change certain provisions relating to population brackets and census application; to provide an effective date; to repeal conflicting laws; and for other purposes.

BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:

SECTION 1.

Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to ad valorem taxation of property, is amended by revising subsection (b), the introductory language preceding subparagraph (A) in paragraph (1) of subsection (c), and subsection (e) of Code Section 48-5-24, relating to the payment of taxes to county in which returns are made and penalty on delinquent tax payments in certain counties, as follows:

"(b) In all counties having a population of not less than 625,000 690,000 nor more than 700,000 800,000 according to the United States decennial census of 2000 2010 or any future such census, the taxes shall become due in two equal installments. One-half of the taxes shall be due and payable on July 1 of each year and shall become delinquent if not paid by August 15 in each year. The remaining one-half of the taxes shall be due and payable on October 1 of each year and shall become delinquent if not paid by November 15 of each year. A penalty not to exceed 5 percent of the amount of each installment shall be added to each installment that is not paid before the installment becomes delinquent. Intangible taxes in one installment shall become due on October 1 of each year and shall become delinquent if not paid by December 31. A penalty not to exceed 5 percent of the amount of intangible taxes due shall be added to any installment that is not paid before it becomes delinquent. All taxes remaining unpaid as of the close of business on December 31 of each year shall bear interest at the rate specified in Code Section 48-2-40, but in no event shall an interest payment for delinquent taxes be less than $1.00. The tax collectors shall issue executions for delinquent taxes, penalties, and interest against each delinquent taxpayer in their respective counties. Notwithstanding the foregoing, the governing authority of any county subject to this subsection may change the tax due dates provided in this subsection if the county's tax digest is not approved pursuant to Code Section 48-5-271 before July 1 of any year."

"(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:"

"(e) In all counties having a population of not less than 595,000 680,000 nor more than 660,000 690,000 according to the United States decennial census of 2000 2010 or any future such census, the taxes shall become due and payable on August 15 in each year and shall become delinquent if not paid by October 15 of each year. A penalty of 5 percent of the tax due shall accrue on taxes not paid on or before October 15 of each year, and interest shall accrue at the rate specified in Code Section 48-2-40 on the total amount of unpaid taxes and penalty until both the taxes and the penalty are paid. The tax collectors shall issue executions for delinquent taxes, penalties, and interest against each delinquent taxpayer in their respective counties. Nothing contained in this subsection shall be construed to impose any liability for the payment of any ad valorem taxes upon any person for property which was not owned on January 1 of the applicable tax year."

SECTION 2.

Said chapter is further amended by revising subparagraph (L) of paragraph (3) of Code Section 48-5-40, relating to definitions, as follows:

"(L) In all counties having a population of not less than 19,200 23,500 nor more than 19,750 23,675, according to the United States decennial census of 2000 2010 or any future such census, where the person who is the applicant holds real property subject to a written lease; the applicant has held the property subject to such a lease for not less than three years prior to the year for which application is made; and the applicant is the owner of all improvements located on the real property;"

SECTION 3.

This Act shall become effective July 1, 2012.

SECTION 4.

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