§ 3-3-3. Due date for taxes; interest, etc.

(a)

All ad valorem taxes due the state, county, county board of education or any other entity or agency created by law which are levied upon tangible property, other than motor vehicles, shall become due and payable in a single tax billing.

(b)

All taxes due the state or the county shall be due and payable on November 15 in each year.

(c)

Taxes which are not paid by the due date shall be delinquent; provided however, after notices of taxes due are mailed out, each taxpayer shall be afforded sixty (60) days from date of postmark to make full payment of taxes due before the taxes shall bear interest as provided in this section.

(d)

The rate of interest and penalty to be charged by the county shall be the rate of interest and penalty specified by general law. All taxes due the state or the county remaining unpaid on November 15, the tax commissioner shall collect the interest on the unpaid taxes.

(Res. No. 82-22, 5-4-82; Res. No. 83-07, 4-19-83)

State law reference

Authority of board of commissioners to so provide, Official Code of Georgia Annotated §§ 48-5-148—48-5-152.