§ 3-3-4. Date taxes due and payable; interest on delinquent taxes.  


Latest version.
  • All ad valorem taxes due the City on all property in the City subject to taxation shall be due and payable annually. Any such tax not paid by the later of December 20 or within sixty (60) days of mailing of the tax bill, shall be declared delinquent. Delinquent taxes shall accrue interest at the highest legal rate per annum authorized by state law from December 20 to the date payment is made.

State law reference

Rate of interest (one percent (1%) per month) on past due taxes, O.C.G.A., Sec. 48-2-40.