---
title: O.C.G.A. § 48-4-60. Definitions.
collection: code
id: 48-4-60
cite_as: O.C.G.A. § 48-4-60 (2025)
canonical_url: https://georgiacommons.org/code/48-4-60
md_url: https://georgiacommons.org/code/48-4-60.md
text_url: https://georgiacommons.org/code/48-4-60/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=248
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/48-4.md
previous: https://georgiacommons.org/code/48-4-48.md
next: https://georgiacommons.org/code/48-4-61.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 SALES / LAND BANK AUTHORITIES
---

# O.C.G.A. § 48-4-60. Definitions.

As used in this article, the term:

(1) “Agreement” means:

(A) An interlocal cooperation agreement entered into by the parties pursuant to this article; or

(B) A resolution of a consolidated government establishing an authority pursuant to this article.

(2) “Authority” means the land bank authority established pursuant to this article.

(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.

(4) “Property” means real property, including any improvements thereon.

(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.

## 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.