Compilation of Rules and Regulations of the State of Georgia
Department 560 - RULES OF DEPARTMENT OF REVENUE
Chapter 560-11 - LOCAL GOVERNMENT SERVICES DIVISION
Subject 560-11-14 - STATE AND LOCAL TITLE AD VALOREM TAX FEE
Rule 560-11-14-.13 - Penalties and Interest; Waivers; Refunds

(a) Upon written approval by the governing authority of the county in accordance part (2)(b) of this regulation and O.C.G.A. § 48-5-242, the tax collector or tax commissioner may waive, in whole or in part, the collection of any amount due the taxing authorities for which taxes are collected, when such amount represents a penalty or an amount of interest assessed for failure to comply with the laws governing the assessment and collection of state and local ad valorem title tax fees, when the tax collector or tax commissioner reasonably determines that the default giving rise to the penalty or interest was due to reasonable cause and not due to gross or willful neglect or disregard of the law or of regulations or instructions issued pursuant to the law.

(b) The waiver of penalties or interest in accordance with this part shall be subject to the written approval of the county governing authority either on a case-by-case basis or by a resolution delegating the authority of the tax collector or tax commissioner to make the final determinations. Such resolution may establish rules and regulations governing the administration of this regulation and establish guidelines to be followed by the tax collector or tax commissioner when granting such waivers.

(a) A refund of proceeds shall be made to a taxpayer when such proceeds have been illegally or erroneously assessed.

(b) A refund of proceeds shall be made to a taxpayer when such proceeds have been voluntarily or involuntarily overpaid.

(c) A request for the refunding of proceeds may be made by a taxpayer in accordance with O.C.G.A. § 48-5-380.