Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 5. AD VALOREM TAXATION OF PROPERTY · Article 1. GENERAL PROVISIONS

48-5-30. Filing extension for service personnel serving abroad.

Active

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

Notwithstanding any provision of Code Section 48-5-7.1 or 48-5-7.4 to the contrary, a member of the armed forces of the United States serving outside the continental United States may file such member’s initial or renewal application for special assessment at any time within a period of six months following the return of such member to the continental United States.

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, § 48-5-30, enacted by Ga. L. 2004, p. 455, § 1.

Editor's notes

This Code section formerly pertained to quarterly ad valorem tax billings in certain counties. The former Code section was based on Ga. L. 1982, p. 595, § 1 and was repealed by Ga. L. 1994, p. 237, § 2, effective July 1, 1994.

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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 431; merge action: carried; file SHA-256 bb15f8d0d693.