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GA HB991
Bill
Status
Passed
4/28/2016
Primary Sponsor
Bill Hitchens
Click for details
AI Summary
- Cited as the "Returning Heroes Act," the bill amends Article 4 of Chapter 5 of Title 48 of the Official Code of Georgia Annotated, relating to county taxation, by adding new Code section 48-5-243
- Requires county tax collectors or tax commissioners to waive all penalties and interest on ad valorem tax defaults when the default was caused by a taxpayer's military service in a presidentially designated combat zone
- The waiver does not apply if the default was due to gross or willful neglect or disregard of the law or applicable regulations
- Taxpayers must make full payment of the underlying tax liability (excluding penalties and interest) within 60 days of returning from combat zone military service to qualify for the waiver
- Passed both the Georgia House and Senate; sponsored by Representatives Hitchens (161st), Powell (171st), and Williamson (115th)
Legislative Description
Ad valorem tax; property; change certain definitions
Last Action
Effective Date
7/1/2016
Full Bill Text
No bill text available