Statutes > Georgia Statutes > TITLE 48 - REVENUE AND TAXATION > CHAPTER 5 - AD VALOREM TAXATION OF PROPERTY > ARTICLE 2 - PROPERTY TAX EXEMPTIONS AND DEFERRAL > PART 2 - TAX DEFERRAL > § 48-5-80 - Distribution of deferred tax and interest payments; duty to keep record of property and amount of payment

§ 48-5-80 - Distribution of deferred tax and interest payments; duty to keep record of property and amount of payment

O.C.G.A. 48-5-80 (2010)
48-5-80. Distribution of deferred tax and interest payments; duty to keep record of property and amount of payment


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.