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GA HB819
Bill
Status
Engrossed
3/3/2014
Primary Sponsor
Charles Martin
Click for details
AI Summary
- Requires tax collectors/commissioners to exercise "due diligence" in locating delinquent taxpayers before transferring a tax execution, including checking telephone directories, internet search engines, tax commissioner records, and superior court real estate records when mailed notices are returned undeliverable
- Mandates that written notice to delinquent taxpayers specify they have 30 days to pay all taxes, interest, and charges before a tax execution is issued against their property
- Defines "new owner" as the most recent purchaser who acquired property before (rather than on or after) the tax due date, and requires new owners receive notice and a 30-day window before an execution can be issued in their name
- Repeals Code Section 48-5-163, eliminating the fee previously collected for issuing tax executions
- Effective date of July 1, 2014
Legislative Description
Revenue and taxation; tax executions; modify certain provisions
Last Action
Senate Tabled
3/18/2014
Full Bill Text
No bill text available