---
title: O.C.G.A. § 48-5-30. Filing extension for service personnel serving abroad.
collection: code
id: 48-5-30
cite_as: O.C.G.A. § 48-5-30 (2025)
canonical_url: https://georgiacommons.org/code/48-5-30
md_url: https://georgiacommons.org/code/48-5-30.md
text_url: https://georgiacommons.org/code/48-5-30/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=431
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/48-5-29.md
next: https://georgiacommons.org/code/48-5-31.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 / AD VALOREM TAXATION OF PROPERTY / GENERAL PROVISIONS
---

# O.C.G.A. § 48-5-30. Filing extension for service personnel serving abroad.

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.

## 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 L. 1982, p. 595, § 1 and was repealed by Ga.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.