---
title: O.C.G.A. § 48-5-149. Rate of interest and penalty on delinquent ad valorem taxes in certain counties; application during appeal of assessment.
collection: code
id: 48-5-149
cite_as: O.C.G.A. § 48-5-149 (2025)
canonical_url: https://georgiacommons.org/code/48-5-149
md_url: https://georgiacommons.org/code/48-5-149.md
text_url: https://georgiacommons.org/code/48-5-149/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=584
date: 2025
status: reserved
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/48-5.md
previous: https://georgiacommons.org/code/48-5-148.md
next: https://georgiacommons.org/code/48-5-150.md
index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: false
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / AD VALOREM TAXATION OF PROPERTY / COUNTY TAX OFFICIALS AND ADMINISTRATION / TAX COLLECTORS
---

# O.C.G.A. § 48-5-149. Rate of interest and penalty on delinquent ad valorem taxes in certain counties; application during appeal of assessment.

No text is printed for this reserved section.

## History

Ga. L. 1980, p. 353, § 1; Ga. L. 1983, p. 752, § 1; repealed by Ga. L. 1994, p. 237, § 2, effective July 1, 1994.

## Editor's Notes

Ga. L. 1994, p. 237, § 2 repealed and reserved this Code section, effective July 1, 1994.