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Rate of Interest on Amount of Deferred Taxes; Time of Accrual of Interest on Deferred Taxes
Law
Georgia Code
Revenue and Taxation
Ad Valorem Taxation of Property
Property Tax Exemptions and Deferral
Tax Deferral for the Elderly
Rate of Interest on Amount of Deferred Taxes; Time of Accrual of Interest on Deferred Taxes
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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.
Interest on taxes deferred pursuant to this part in any year shall begin accruing on the date the taxes were due in that year.
(Code 1933, § 91A-2405, enacted by Ga. L. 1980, p. 1707, § 1; Ga. L. 1981, p. 1857, § 25.)
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