§ 32-26. When taxes due and payable.

Ad valorem taxes shall become due as follows: taxes are due in two installments; the first installment is due on September 20 and the second installment is due December 20. Taxes for each installment become delinquent one day following the installment due date, September 21 and December 21 respectively. Any taxes not paid within 90 days of the due date shall bear an interest rate of five percent. Taxes delinquent beyond 90 days shall bear an interest rate of one percent per month from the date the tax is due in addition to a penalty of ten percent of the amount not paid on or before the time prescribed by law. Tax bills showing the assessed valuations, amount of taxes due, tax due dates, and information as to delinquency dates and penalties shall be sent to all taxpayers at least 30 days prior to the due date, but failure to send a tax bill shall not invalidate any tax.

(Ord. of 1-24-2011(01), § 4-101.4)

State law reference

Administration generally, O.C.G.A. § 48-2-30 et seq.; interest on past due taxes, O.C.G.A. § 48-2-40.