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

48-5-83. Construction of part.

Active

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

Nothing in this part shall be construed to prevent the collection of personal property taxes which become a lien against tax-deferred property.

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-2413, enacted by Ga. L. 1980, p. 1707, § 1.

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