---
title: O.C.G.A. § 48-3-3.1. Immediate payment or bond when taxpayer likely to act to prejudice or render ineffective proceedings.
collection: code
id: 48-3-3.1
cite_as: O.C.G.A. § 48-3-3.1 (2025)
canonical_url: https://georgiacommons.org/code/48-3-3.1
md_url: https://georgiacommons.org/code/48-3-3.1.md
text_url: https://georgiacommons.org/code/48-3-3.1/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-2024-pdf.pdf?sfvrsn=2edc88a7_0#page=162
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/48-3.md
previous: https://georgiacommons.org/code/48-3-3.md
next: https://georgiacommons.org/code/48-3-4.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 / TAX EXECUTIONS / GENERAL PROVISIONS
---

# O.C.G.A. § 48-3-3.1. Immediate payment or bond when taxpayer likely to act to prejudice or render ineffective proceedings.

If the tax collector or tax commissioner reasonably finds that a taxpayer gives evidence of intention to leave the state, to remove his or her property from the state, to conceal himself or herself or his or her property, to discontinue business, or to do any other act tending to prejudice or render wholly or partly ineffective proceedings to compute, assess, or collect any ad valorem tax, whereby it becomes advisable that such proceedings be brought without delay, the tax collector or tax commissioner shall give notice of such finding and demand immediate payment of such tax as may be due. The tax collector or tax commissioner may immediately make an assessment based on the most recently accepted assessment or on a tax assessor’s assisted assessment and may proceed under the assessment to collect the tax or require the taxpayer to file with him or her a bond satisfactory to the tax collector or tax commissioner as security for payment of the tax. Taxes assessed under this Code section for any tax year for which millage rates applicable to the property have not been established at the time of the assessment shall be based upon the millage rates in effect for the immediately preceding year.

## History

Code 1981, § 48-3-3.1, enacted by Ga. L. 1994, p. 561, § 1.