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Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 4. TAX SALES · Article 4. LAND BANK AUTHORITIES

48-4-60. Definitions.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

  1. As used in this article, the term:

  2. (1)

    “Agreement” means:#

    1. (A)

      An interlocal cooperation agreement entered into by the parties pursuant to this article; or#

    2. (B)

      A resolution of a consolidated government establishing an authority pursuant to this article.#

  3. (2)

    “Authority” means the land bank authority established pursuant to this article.#

  4. (3)

    “Parties” means the parties to the agreement, which shall include one or more cities and the county containing such cities, or a consolidated government which has adopted a resolution establishing an authority.#

  5. (4)

    “Property” means real property, including any improvements thereon.#

  6. (5)

    “Tax delinquent property” means any property on which the taxes levied and assessed by any party remain in whole or in part unpaid on the date due and payable.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Code 1981, § 48-4-60, enacted by Ga. L. 1990, p. 1875, § 3; Ga. L. 1996, p. 824, § 1; Ga. L. 1997, p. 882, § 1.

Read the official page (the state's PDF, opened at the page this text was read from).

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t48-ch1-6-(v36)-2024-pdf.pdf, Volume V36, 2024 edition, page 248; merge action: carried; file SHA-256 bb15f8d0d693.