Título 48. REVENUE AND TAXATION · Capítulo 5. AD VALOREM TAXATION OF PROPERTY · Artículo 1. GENERAL PROVISIONS
48-5-27. Collection of taxes for former years.
Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.
El texto siguiente es la ley tal como la imprime el estado, en inglés.
Tax commissioners, tax receivers, and tax collectors shall receive returns and collect taxes due on returns for former years for which any person is in default. The taxes shall be assessed according to the law in force at the time the default occurred, and the fact of assessment according to the law in force at the time of default shall be specified in the digest.
History
Laws 1813, Cobb’s 1851 Digest, p. 1060; Code 1863, § 798; Code 1868, § 866; Code 1873, § 870; Code 1882, § 870; Civil Code 1895, § 855; Civil Code 1910, § 1113; Code 1933, § 92-6228; Code 1933, § 91A1027, enacted by Ga. L. 1978, p. 309, § 2.
Leer la página oficial (el PDF del estado, abierto en la página de la que se leyó este texto).
Actualizado hasta: Including Acts of the 2025 Regular Session of the General Assembly.
Texto leído de t48-ch1-6-(v36)-2024-pdf.pdf, Volumen V36, edición 2024, página 423; acción de fusión: carried; SHA-256 del archivo bb15f8d0d693.