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2014 Georgia Code
Title 48 - REVENUE AND TAXATION
Chapter 5 - AD VALOREM TAXATION OF PROPERTY
Article 2 - PROPERTY TAX EXEMPTIONS AND DEFERRAL
Part 2 - TAX DEFERRAL
§ 48-5-75 - Rate of interest on amount of deferred taxes; time of accrual of interest on deferred taxes

GA Code § 48-5-75 (2014) What's This?

(a) The amount of taxes deferred pursuant to this part shall accrue interest until paid at three-fourths of the rate specified in Code Section 48-2-40.

(b) Interest on taxes deferred pursuant to this part in any year shall begin accruing on the date the taxes were due in that year.

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