07 LC 18
6234
House
Bill 380
By:
Representatives Hill of the
21st,
Scott of the
2nd,
Stephens of the
164th,
Parsons of the
42nd,
Knight of the
126th,
and others
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 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)
Whenever
technologically feasible, the
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
appears
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."
SECTION
2.
All
laws and parts of laws in conflict with this Act are repealed.