GA Code § 48-5-34 - Tax Bill; Procedures and Requirements.

Section 48-5-34 - Tax Bill; Procedures and Requirements.

(a) In addition to any other requirements provided by law, the ad valorem property tax bill form shall be prepared annually by the county tax commissioner or collector and furnished to each taxpayer who owes state, county, or county school tax for the current tax year. The form shall provide the total amount of such taxes levied on property owned by the taxpayer, the amount of property tax credit granted by Act of the 1973 Session of Georgia’s General Assembly, and the net amount of such taxes due for the current tax year.

(b) In addition to the requirements of subsection (a) of this Code section, if the millage rate adopted by a taxing authority exceeds the estimated roll-back rate and such estimated roll-back rate was provided in the annual notice of assessment, such tax bill shall include a notice containing the name of such taxing authority and the following statement in bold print: “The adopted millage rate exceeds the estimated roll-back rate as stated in the annual notice of assessment that you previously received for this taxable year, which will result in an increase in the amount of property tax that you will owe.”

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