One Click Case Law for § 48-5-76
O.C.G.A. § 48-5-75 <-- --> O.C.G.A. §48-5-77

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
§ 48-5-76 - Deferred taxes and interest constitute prior lien; effect of award for year's support on liens for deferred taxes

O.C.G.A. 48-5-76 (2010)
48-5-76. Deferred taxes and interest constitute prior lien; effect of award for year's support on liens for deferred taxes


(a) The taxes and interest deferred pursuant to this part shall constitute a prior lien and shall attach as of the date and in the same manner and shall be collected as are other liens for taxes, as provided for under this title, but the deferred taxes and interest shall only be due, payable, and delinquent as provided in this part.

(b) Liens for taxes deferred under this part, except for any lien covering the then current tax year, shall not be divested by an award for year's support authorized pursuant to Chapter 5 of Title 53 of the "Pre-1998 Probate Code," if applicable, or Chapter 3 of Title 53 of the "Revised Probate Code of 1998."