07 LC 18
6477S
The
Senate Finance Committee offered the following substitute to HB
380:
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Code Section 48-3-3 of the Official Code of Georgia Annotated, relating to
tax execution by tax collectors and tax commissioners, so as to change certain
provisions regarding the mailing of bills or notices; to provide for
applicability of interest and penalties; to repeal conflicting laws; and for
other purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
Code
Section 48-3-3 of the Official Code of Georgia Annotated, relating to tax
execution by tax collectors and tax commissioners, is amended by revising
subsection (e) to read as follows:
"(e)(1)
Whenever technologically feasible, the tax collector or tax commissioner, at the
time tax bills or any subsequent delinquent notices are mailed, shall also mail
such bills or notices to any new owner that at that time appear in the records
of the county board of assessors. The bills or notices shall be mailed to the
address of record as found in the county board of assessors´
records.
(2)
A new purchaser of property shall not be required to pay the interest specified
in Code Section 48-2-40, or the penalty specified in Code Section 48-2-44, until
60 days after the tax collector or tax commissioner has forwarded a tax bill to
the new purchaser in accordance with paragraph (1) of this subsection. This
paragraph shall apply only to the tax bill applicable to the year in which the
property was purchased."
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.