Waiver of Tax Following Military Service

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Ad Valorem Taxation of Property
  5. County Taxation
  6. Waiver of Tax Following Military Service

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The tax collector or tax commissioner shall waive the collection of any amount due the taxing authorities for which taxes are collected, when such amount represents a penalty or an amount of interest assessed for failure to comply with the laws governing the assessment and collection of ad valorem taxes, if:

  1. The tax collector or tax commissioner determines that the default giving rise to such penalty or interest was due to a taxpayer's military service in the armed forces of the United States in an area designated by the President of the United States by executive order as a combat zone and not due to gross or willful neglect or disregard of the law or of regulations or instructions issued pursuant to the law; and
  2. The taxpayer makes full payment of taxes due, not including penalties and interest, within 60 days of such taxpayer's return from such military service.

(Code 1981, §48-5-243, enacted by Ga. L. 2016, p. 584, § 2/HB 991.)

Cross references.

- Relief from civil or criminal liability for servicemembers, § 38-2-270.

Editor's notes.

- Ga. L. 2016, p. 584, § 1/HB 991, not codified by the General Assembly, provides: "This Act shall be known and may be cited as the 'Returning Heroes Act.'"

ARTICLE 5 UNIFORM PROPERTY TAX ADMINISTRATION AND EQUALIZATION

RESEARCH REFERENCES

ALR.

- Action of board of equalization as affecting right to attack assessment on ground of assessor's fraud, 9 A.L.R. 1284.

Rights and remedies in case of overpayment of federal income tax, 34 A.L.R. 978.

Assessment of corporate property at full value according to law when valuations generally are illegally fixed lower, 55 A.L.R. 503.

Construction and application of statute prohibiting or restricting reassessment after assessment and payment of taxes, 85 A.L.R. 107.

Right of taxpayer to relief from overassessment of his property as affected by overassessment of the other property within the district, 87 A.L.R. 1296.

Property located in one state, political subdivision, or municipality, but belonging to another, as subject to taxation therein, 99 A.L.R. 1143.

Tax assessor's civil liability to taxpayer for excessive or improper assessment of real property, 82 A.L.R.2d 1148.

PART 1 EQUALIZATION OF ASSESSMENTS

JUDICIAL DECISIONS

Editor's notes.

- In light of the similarity of the statutory provisions, decisions under former Code 1933, Ch. 92-70 are included in the annotations for this part.

Presumption of equality and uniformity in tax procedures.

- Presumption of law arises that once the taxing procedure has been completed and approved by the commissioner as between an individual taxpayer and the county, all property for assessment purposes has been equalized and made uniform. Ward v. Landrum, 140 Ga. App. 497, 231 S.E.2d 347 (1976) (decided under former Code 1933, Ch. 92-70).

Ga. L. 1972, p. 1104, §§ 1-13 (see now O.C.G.A. §§ 48-5-260 through48-5-270) do not establish in detail procedures for employment and termination of appraisal staff, but the statutes do provide that the commissioner may make necessary rules and regulations not inconsistent with the statute to enforce the statute, and that such rules and regulations shall have the full force and effect of law. Spell v. Blalock, 243 Ga. 459, 254 S.E.2d 842 (1979).


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