§ 82-40. Notice of delinquency.

Latest version.

All taxes remaining unpaid as of the close of business on December 31 of each year shall bear interest at the rate specified in O.C.G.A. § 48-2-40, but in no event shall an interest payment for delinquent taxes be less than $1.00. The tax collectors shall issue executions for delinquent taxes, penalties, and interest against each delinquent taxpayer.

(Code 1982, § 3-2-6; Ord. No. 412, § 6, 3-19-96)

                    
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