---
title: O.C.G.A. § 48-16A-10. Cost of collection fee.
collection: code
id: 48-16A-10
cite_as: O.C.G.A. § 48-16A-10 (2025)
canonical_url: https://georgiacommons.org/code/48-16A-10
md_url: https://georgiacommons.org/code/48-16A-10.md
text_url: https://georgiacommons.org/code/48-16A-10/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch9-18-(v37a)-2024-pdf.pdf?sfvrsn=66c26a66_0#page=309
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/48-16A.md
previous: https://georgiacommons.org/code/48-16A-9.md
next: https://georgiacommons.org/code/48-17-1.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / PROPERTY TAX AMNESTY PROGRAM
---

# O.C.G.A. § 48-16A-10. Cost of collection fee.

(a) In addition to all other penalties provided under this chapter or any other law, the administering governing authority may by ordinance or resolution impose after the expiration of the property tax amnesty period a cost of collection fee of 50 percent of any deficiency levied after the property tax amnesty period for taxable periods ending on or before December 31, 1993, regardless of when due. This fee shall be in addition to all other applicable penalties, fees, or costs. The local collection official shall have the right to waive any collection fee when it is demonstrated that any deficiency of the taxpayer was not due to negligence, intentional disregard of local ordinances or resolutions, or fraud.

(b) The provisions of subsection (a) of this Code section shall not apply to any account which is under appeal as of the expiration of the property tax amnesty period and which does not become final, due, and owing, or to any account on which the taxpayer is remitting timely payments under a payment agreement negotiated with the local collection official prior to or during the property tax amnesty period.

(c) The fee levied under subsection (a) of this Code section shall not apply to taxes paid pursuant to the terms of the property tax amnesty program.

## History

Code 1981, § 48-16A-10, enacted by Ga. L. 1994, p. 428, § 3.