PocketLaw | Georgia Code | Tax Deferral for the Elderly

Tax Deferral for the Elderly

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Section
48-5-70

Short Title

Section
48-5-71

Definitions

Section
48-5-72

Homestead Tax Deferral for Individuals 62 or Older; Demonstration of Compliance With Part

Section
48-5-72.1

Alternative to Tax Deferral Authorized by Code Section 48-5-72; Burden on Applicant to Demonstrate Compliance

Section
48-5-73

Limitations on Grant of Homestead Tax Deferral

Section
48-5-74

Application for Homestead Tax Deferral; Oath; Decision by Tax Official; Notice; Appeal to Board of Equalization; Procedure; Appeal to Superior Court; Information on Outstanding Liens; Proof of Insurance

Section
48-5-75

Rate of Interest on Amount of Deferred Taxes; Time of Accrual of Interest on Deferred Taxes

Section
48-5-76

Deferred Taxes and Interest Constitute Prior Lien; Effect of Award for Year's Support on Liens for Deferred Taxes

Section
48-5-77

Annual Notification to Property Owner of Sum of Deferred Taxes and Interest Outstanding

Section
48-5-78

Change in Ownership or Use Of, or Failure to Maintain Insurance On, Tax-Deferred Homestead; Payment of Deferred Taxes, Interest, and Unsatisfied Liens

Section
48-5-79

Prepayment of Deferred Taxes and Accrued Interest; Partial Payments

Section
48-5-80

Distribution of Deferred Tax and Interest Payments; Duty to Keep Record of Property and Amount of Payment

Section
48-5-81

Payment by Holder of Deed to Secure Debt or by Mortgagee; Effect on Right to Foreclose

Section
48-5-82

Prohibition of Clauses Preventing Applications for Homestead Tax Deferral; Exceptions

Section
48-5-83

Construction of Part

Section
48-5-84

Penalties for Willfully Filing Incorrect Information