---
title: O.C.G.A. § 48-5-243. Waiver of penalty or interest when default due to military service.
collection: code
id: 48-5-243
cite_as: O.C.G.A. § 48-5-243 (2025)
canonical_url: https://georgiacommons.org/code/48-5-243
md_url: https://georgiacommons.org/code/48-5-243.md
text_url: https://georgiacommons.org/code/48-5-243/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=632
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/48-5.md
previous: https://georgiacommons.org/code/48-5-242.md
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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 / AD VALOREM TAXATION OF PROPERTY / COUNTY TAXATION
---

# O.C.G.A. § 48-5-243. Waiver of penalty or interest when default due to military service.

The tax collector or tax commissioner shall waive the collection of any amount due the taxing authorities for which taxes are collected, when such amount represents a penalty or an amount of interest assessed for failure to comply with the laws governing the assessment and collection of ad valorem taxes, if:

(1) The tax collector or tax commissioner determines that the default giving rise to such penalty or interest was due to a taxpayer’s military service in the armed forces of the United States in an area designated by the President of the United States by executive order as a combat zone and not due to gross or willful neglect or disregard of the law or of regulations or instructions issued pursuant to the law; and

(2) The taxpayer makes full payment of taxes due, not including penalties and interest, within 60 days of such taxpayer’s return from such military service.

## History

Code 1981, § 48-5-243, enacted by Ga. L. 2016, p. 584, § 2/HB 991.

## Cross References

Relief from civil or criminal liability for servicemembers, § 38-2-270.

## Editor's Notes

Ga. L. 2016, p. 584, § 1/HB 991, not codified by the General Assembly, provides: “This Act shall be known and may be cited as the ‘Returning Heroes Act.’”