HomeMy WebLinkAboutAmend O.C.G.A.
Augusta Richmond GA
DOCUMENT NAME: ~ rYl&N D ~.,C, Q,~ fl.
DOCUMENT TYPE: Re ~OLtJT/ON
YEAR: 1 Dt l1l1
BOX NUMBER:'l.p
FILE NUMBER: 1 ~ 0 I c;-
NUMBER OF PAGES: Q
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RESOLUTION
RESOLUTION REQUESTING RICHMOND
COUNTY LEGISLA TIVE DELEGATION TO
SPONSOR LEGISLA TION TO AMEND
Q.C.G.A. ~ 48-5-24(D) SO AS TO PROVIDE
THAT A PENALTY'OF TEN PERCENT MAY
BE IMPOSED ON TAXES NOT PAID BY THE
DUE DATE ESTABLISHED BY THE
GOVERNING AUTHORITY OF ANY
COUNTY
WHEREAS, O.c.G.A. ~ 48-5-150 provides that the governing authority of any
county may provide by Resolution that all taxes due the state or the county remaining unpaid
either on November 15 or December 1 in each year, as specified in such Resolution, shall bear
interest from the date specified; and
WHEREAS, pursuant to such authorization, Richmond County has heretofore
adopted a Resolution establishing November 15 as the due date for such taxes, and providing for
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interest on such unpaid taxes after said date; and
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WHEREAS, O.c.G.A. ~ 48-5-24(d), a population statute which is applicable to
Richmond County, provides for the payment of a penalty of Ten percent (10%) to accrue on
taxes not paid on or before December 20 of each year; and
WHEREAS, pUrsuant to these statutes, Richmond County is authorized to charge
interest on delinquent taxes beginning November 16th, but may not charge a penalty until
December 21 5t of each year; and
WHEREAS, such a procedure causes administrative difficulties, smce the
interest accrues on one date, with the penalty accruing on a different date; and
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WHEREAS, imposition of a penalty is the greatest incentive for timely payment
of taxes, and establishing the penalty and interest date on the same date will enhance the Tax
Commissioner's ability to make prompt collections of taxes owed;
NOW, THEREFORE, be it resolved by the Augusta-Richmond County
Commission that the RichmOI)d County Legislative Delegation is encouraged to sponsor
legislation to amend O.C.G.A. S 48-5-24(d) to provide that in the applicable counties "a penalty
of 10 per cent of the tax due shall accrue on taxes not paid on or before December 20 of each tax
year, or such other date established pursuant to O.C.G.A. & 48-5-150 as the date on which State
and County taxes are due. . .".
Duly adopted this ~day of January, 1999.
ArrEST:". ~
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