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GA HB1165

Bill

Official Source

Status

Engrossed

3/7/2012

Primary Sponsor

Brooks Coleman

Click for details

Origin

House of Representatives

2011-2012 Regular Session

AI Summary

  • Eliminates population-based distinctions in Georgia law for how penalties are applied to unreturned (untaxed) property assessed by county boards of tax assessors after the filing deadline
  • Establishes a uniform 10% penalty added to the assessed value of unreturned property in all counties, replacing a prior system where counties with 600,000+ population (per the 1970 census) had a different penalty calculation than other counties
  • Removes the population-based exception (counties with population between 81,300 and 89,000 per the 1990 census) that required an earlier March 11 deadline for presenting tax returns to county tax assessors
  • Sets a single, statewide deadline of April 11 each year for tax receivers or tax commissioners to present county tax returns to the county board of tax assessors
  • Amends Part 2 of Article 5 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, specifically Code Sections 48-5-299 and 48-5-301

Legislative Description

Taxation; unreturned property; eliminate population provisions; provide penalties

Last Action

Senate Passed/Adopted

3/27/2012

Committee Referrals

Finance3/7/2012
Ways and Means2/27/2012

Full Bill Text

No bill text available