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HB 518 - Taxes; certain interest; disposition

Royal, A. Richard (164th)

Status Summary	HC:	W&M	SC:	F&PU	FR:	02/09/99	LA:	05/01/00	Signed by Governor

First Reader Summary

A BILL to amend Code Section 48-2-44 of the Official Code of Georgia Annotated, relating to penalty and interest on failure to file a return or pay revenue held in trust for the state and penalty and interest on failure to pay ad valorem tax, so as to change certain provisions for the disposition of certain interest; and for other purposes.

HB 518                                              HB 518/AP 
 
      H. B. No. 518 (AS PASSED HOUSE AND SENATE) 
      By:  Representative Royal of the 164th 
 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To amend Code Section 48-5-404 of the Official Code of 
  1- 2  Georgia Annotated, relating to collection of county school 
  1- 3  taxes by the tax commissioner or tax collector, so as to 
  1- 4  change certain provisions regarding the collection and 
  1- 5  disposition of county school taxes; to provide for an 
  1- 6  effective date; to repeal conflicting laws; and for other 
  1- 7  purposes. 
 
  1- 8       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1- 9                           SECTION 1. 
 
  1-10  Code Section 48-5-404 of the Official Code of Georgia 
  1-11  Annotated, relating to collection of county school taxes by 
  1-12  the tax commissioner or tax collector, is amended by 
  1-13  striking subsection (a) and inserting in its place a new 
  1-14  subsection (a) to read as follows: 
 
  1-15    "(a) The tax commissioner or tax collector shall continue 
  1-16    to collect unpaid county school taxes and all county 
  1-17    school taxes levied pursuant to Article VIII, Section VI, 
  1-18    Paragraph I of the Constitution of this state and shall be 
  1-19    entitled to a commission of 2 1/2 percent for collecting 
  1-20    the taxes. He The tax commissioner or tax collector shall 
  1-21    pay over to the county board of education once a month all 
  1-22    moneys collected for the schools on the same schedule of 
  1-23    distributions as is provided for counties in Code Section 
  1-24    48-5-141. In those counties where the tax collector or tax 
  1-25    commissioner is on a salary basis, the fees provided for 
  1-26    in this Code section shall be collected by him the tax 
  1-27    commissioner or tax collector and paid over to the proper 
  1-28    governing authority of the county." 
 
  1-29                           SECTION 2. 
 
  1-30  This Act shall become effective on July 1, 2000. 
 
  1-31                           SECTION 3. 
 
  1-32  All laws and parts of laws in conflict with this Act are 
  1-33  repealed. 
 
 
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