Loading chat...
GA SR82
Resolution
Status
Passed
3/28/2024
Primary Sponsor
Carden Summers
Click for details
AI Summary
- Proposes an amendment to the Georgia Constitution authorizing county tax commissioners, with written approval from the local governing authority, to waive delinquent ad valorem property taxes, penalties, and interest on non-revenue generating properties that failed to sell at a minimum of two prior tax sale auctions
- Applies to delinquent taxes owed to counties, county school districts, cities, and independent school districts, with separate written approval required from each applicable governing authority via resolution for specific parcels
- Limits the waiver amount to the difference between the total delinquent taxes, penalties, and interest owed and the actual sales price generated at a reduced minimum bid tax sale
- Prohibits the property's owner of record or any person with title, interest, or lien from bidding less than the full amount of all delinquent taxes, penalties, interest, and costs — effectively denying the waiver benefit to current owners
- Preserves the owner's general law right of redemption after sale, but requires full payment to the purchaser and automatically reattaches the waived tax amount as a lien on the redeemed property
Legislative Description
Tax Commissioner; waive certain delinquent ad valorem property taxes; procedures and conditions; provide- CA
Last Action
House Passed/Adopted By Substitute
3/28/2024
Committee Referrals
Ways and Means3/4/2024
Banking and Financial Institutions2/2/2023
Full Bill Text
No bill text available