---
title: O.C.G.A. § 48-5-80. Distribution of deferred tax and interest payments; duty to keep record of property and amount of payment.
collection: code
id: 48-5-80
cite_as: O.C.G.A. § 48-5-80 (2025)
canonical_url: https://georgiacommons.org/code/48-5-80
md_url: https://georgiacommons.org/code/48-5-80.md
text_url: https://georgiacommons.org/code/48-5-80/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=551
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/48-5-79.md
next: https://georgiacommons.org/code/48-5-81.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 / PROPERTY TAX EXEMPTIONS AND DEFERRAL / TAX DEFERRAL FOR THE ELDERLY
---

# O.C.G.A. § 48-5-80. Distribution of deferred tax and interest payments; duty to keep record of property and amount of payment.

When any deferred taxes or interest is collected, the appropriate tax official shall maintain a record of the payment, which record shall contain a description of the property and the amount of taxes or interest collected for the property. The appropriate tax official shall distribute payments received to the local tax jurisdictions to whom the taxes and interest are owed.

## History

Code 1933, § 91A-2411, enacted by Ga. L. 1980, p. 1707, § 1; Ga. L. 2000, p. 533, § 7.