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Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 5. AD VALOREM TAXATION OF PROPERTY · Article 2. PROPERTY TAX EXEMPTIONS AND DEFERRAL · Part 2. TAX DEFERRAL FOR THE ELDERLY

48-5-76. Deferred taxes and interest constitute prior lien; effect of award for year’s support on liens for deferred taxes.

Active

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

  1. (a)

    The taxes and interest deferred pursuant to this part shall constitute a prior lien and shall attach as of the date and in the same manner and shall be collected as are other liens for taxes, as provided for under this title, but the deferred taxes and interest shall only be due, payable, and delinquent as provided in this part.#

  2. (b)

    Liens for taxes deferred under this part, except for any lien covering the then current tax year, shall not be divested by an award for year’s support authorized pursuant to former Chapter 5 of Title 53 as such existed on December 31, 1997, if applicable, or Chapter 3 of Title 53.#

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 1933, § 91A-2406, enacted by Ga. L. 1980, p. 1707, § 1; Ga. L. 1981, p. 1857, § 26; Ga. L. 1998, p. 128, § 48; Ga. L. 2011, p. 752, § 48/HB 142.

Read the official page (the state's PDF, opened at the page this text was read from).

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