Burke County |
Code of Ordinances |
Part II. CODE OF ORDINANCES |
Chapter 38. TAXATION |
Article VI. AD VALOREM TAXATION |
§ 38-166. Tax commissioner's authority to waive penalties.
Latest version.
Pursuant to O.C.G.A. § 48-5-242, the board of commissioners delegates to the county tax commissioner the authority to make the final determination on a case-by-case basis as to whether or not to waive penalties following sound business guidelines; and the county tax commissioner is vested with the authority to make the final decision as to whether or not to waive or assess penalties on ad valorem taxes.
(Res. of 9-12-95)