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Código Oficial de Georgia Anotado

Título 48. REVENUE AND TAXATION · Capítulo 5. AD VALOREM TAXATION OF PROPERTY · Artículo 2. PROPERTY TAX EXEMPTIONS AND DEFERRAL · Parte 2. TAX DEFERRAL FOR THE ELDERLY

48-5-84. Penalties for willfully filing incorrect information.

Vigente

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.

  1. (a)

    The following penalties shall be imposed on any person who willfully files information required under Code Sections 48-5-72, 48-5-72.1, and 48-5-78 which is incorrect:#

    1. (1)

      The person shall pay the total amount of taxes and interest deferred, which amount shall immediately become due;#

    2. (2)

      The person shall be disqualified from filing a homestead tax deferral application for the next three years; and#

    3. (3)

      The person shall pay a penalty of 25 percent of the total amount of taxes and interest deferred.#

  2. (b)

    Any person against whom the penalties prescribed in this Code section have been imposed may appeal the penalties imposed to the county board of equalization within 30 days after the penalties are imposed.#

Las notas siguientes se imprimen con la sección, pero no son ley promulgada (O.C.G.A. § 1-1-1(c)). Se muestran aparte del texto.

History

Code 1933, § 91A-2414, enacted by Ga. L. 1980, p. 1707, § 1; Ga. L. 1981, p. 1857, § 31; Ga. L. 1988, p. 466, § 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 552; acción de fusión: carried; SHA-256 del archivo bb15f8d0d693.