One Click Case Law for § 48-5-75
O.C.G.A. § 48-5-74 <-- --> O.C.G.A. §48-5-76

2010 Georgia Code

TITLE 48 - REVENUE AND TAXATION

CHAPTER 5 - AD VALOREM TAXATION OF PROPERTY
ARTICLE 2 - PROPERTY TAX EXEMPTIONS AND DEFERRAL
PART 2 - TAX DEFERRAL
§ 48-5-75 - Rate of interest on amount of deferred taxes; time of accrual of interest on deferred taxes

O.C.G.A. 48-5-75 (2010)
48-5-75. Rate of interest on amount of deferred taxes; time of accrual of interest on deferred taxes


(a) The amount of taxes deferred pursuant to this part shall accrue interest until paid at three-fourths of the rate specified in Code Section 48-2-40.

(b) Interest on taxes deferred pursuant to this part in any year shall begin accruing on the date the taxes were due in that year.