§ 18-1. Ad valorem tax.

(a)

Assessment and fair market value. See O.C.G.A. § 48-5-252.

(b)

Appeal of assessment. See O.C.G.A. § 48-5-290 et seq.

(c)

When taxes due and payable. Ad valorem taxes shall become due on March 1 of each year and shall be deemed delinquent if not paid on or before the due date. Tax bills showing the assessed valuations, amount of taxes due, tax due dates, and information as to delinquency dates and penalties shall be sent to tax payers at least 60 days prior to due date, but failure to send a tax bill shall not invalidate any tax. Delinquent taxes shall bear interest at the rate of one percent per month from the date the tax is due until the date the tax is paid, provided that the minimum interest will be $1.00. For the purposes of this section, any period of less than one month shall be considered to be one month. The following notice shall be mailed with all tax bills:

Notice 1. Taxes are due in full by the date shown on the enclosed bill. Interest will accrue at the rate of one percent (1%) per month beginning on the day following the due date, provided that the minimum interest payment will be one dollar ($1.00) (GA. Code Section 48-2-40 and 48-5-148). Payment must be received at Woodbine City Hall by the close of business or postmarked on the due date shown on the tax bill. Payments will first be applied to interest and penalty on any previous year tax, next to any fifa's or other costs, next to the oldest tax bill, in that order for each year of past due tax, next to interest, penalty and costs on current year taxes, then to current year taxes. Paid in full receipts may not be issued until all taxes, plus interest, penalty and costs are paid in full. All taxes due must be paid in full on or before the close of business on the due date shown on the tax bill.

(d)

Failure to pay tax. The city shall forthwith issue an execution against any person who has defaulted in the payment of any ad valorem tax to be paid. The execution thus issued shall be a lien on all the property of such person, both real and personal, and shall be placed in the hands of the city officer responsible for collection by levy and sale. The following procedure shall be used by the tax collector in the collection of delinquent property taxes.

(1)

Within ten days following the due date, the following notice shall be sent to all delinquent taxpayers:

Notice 2. According to our records, your (year) Woodbine City taxes became past due on ________. Interest at one percent per month, or any fraction thereof, began accruing on the day following the due date as provided in Section 18-1(d) of the Code of the City of Woodbine, Georgia. The minimum interest payment is $1.00.

Year	Amount
_____	_____
_____	_____
Interest	_____
Total Due	_____

 

The total amount due above must be received in this office by the close of the business day or postmarked by (one month past first due date) to avoid additional interest charges. Any amounts remaining delinquent on the above date will be filed on the execution docket of the Camden County Superior Court and turned over to the city marshal for collection. Additional charges, including fifa costs, will be added to the total amount due.

If you feel that this amount is in error, or if you have any questions, please do not hesitate to contact this office.

Sincerely,

City Tax Collector

(2)

Within ten days following the first past due date, the following notice shall be sent to delinquent taxpayers showing record of some payment on current year taxes. This section also applies to payments made after the due date which show a balance due because of interest charges.

Notice 3a. Thank you for your recent payment on your city taxes. According to our records, there is a balance remaining in the amount of _____. This may be the result of interest charges which began on the day following the due date.

City ordinances require that all taxes be paid in full or be recorded on the execution docket of the Superior Court and turned over to the City Marshal for collection. The amount listed above must be received in this office by the business day or be postmarked by (two (2) months past due date) to avoid additional interest and fifa charges. All payments will first be credited to the oldest interest charges, next to fifa, and last to the oldest taxes due.

In addition to interest charges, Official Code of Georgia Annotated Section 48-2-44 makes mandatory a ten percent (10%) penalty on all non-homesteaded property and homesteaded property with taxes over five-hundred dollars ($500.00) if the taxes are not paid within ninety (90) days of the due date. The penalty is mandatory and must be calculated on the original tax amount due. A penalty of $_____ must be added to your bill on (90 days past due) if there is any delinquent amount on city tax records.

If you have any questions about the taxes due, or if you feel that an error has been made, please do not hesitate to contact this office.

Sincerely,

Tax Collector

(3)

Within ten days following the first past due date, fifa's will be filed at the county superior court and adequate charge to cover the cost of filing and removing the fifa will be added to the tax bill; for those who have no record of payment on current year's taxes, the following notice (Notice #3b) will be sent.

Notice 3b. On (date of first notice) a past due reminder was sent regarding Woodbine City property taxes due. According to our records, the taxes still have delinquent amounts remaining as follows:

Year	Amount
_____	_____
_____	_____
Interest	_____
Fifa	_____
Total Due	_____

 

In accordance with Section 18-1(e) of the Code of the City of Woodbine, Georgia, the taxes due have been filed on the execution docket of the Camden County Superior Court. The total amount due listed above must be received in this office by the close of the business day or be postmarked by (two months past the due date) to avoid additional interest charges. Any of the above amount remaining delinquent on (the day following the above date) will be turned over to the City Marshal's Sale as provided by law. All payments will first be credited to the oldest interest charges, next to fifa, next to oldest taxes due in that order until the tax bill is paid in full.

In addition to interest charges, Official Code of Georgia Annotated Section 48-2-44 makes mandatory a ten percent (10%) penalty on all non-homesteaded property and homesteaded property with taxes over five-hundred dollars ($500.00) if the taxes are not paid within ninety (90) days of the due date. The penalty of $_____ must be added to your bill on (90 days after due date) if there is any delinquent amount on the city tax records. If you have any questions about the taxes due or if you feel that an error has been made, please do not hesitate to contact this office.

Sincerely,

Tax Collector

(4)

Within ten days of the second past due date, the following notice (Notice #4) will be sent to those taxpayers still remaining delinquent by the city marshal:

Notice 4: On (date of last notice) you were again informed of the amount still outstanding on your past due city taxes. The City Tax Collector has recorded the delinquent taxes on the execution docket of the Camden County Superior Court and turned them over to this office for collection. You are hereby notified that I have this day levied upon:

(Legal description of property)

To satisfy a tax execution against you for the years _____, plus penalty, interest, and costs totaling $_____. This amount must be received in the City Hall by the close of business or be postmarked by (three months past third past due date) to avoid additional interest charges. Advertising costs will be added weekly and interest will continue to accumulate after that date. The date of the first advertisement of said property will be (four weeks prior to Marshal's Sale) in the legal organ of the county. This advertisement will be placed in the above mentioned paper for four (4) consecutive weeks. If this bill, including all subsequent advertising, interest, and other costs, has not been paid in full prior to (date of tax sale), the property will be sold to the highest bidder at twelve o'clock noon, on the steps of the Camden County Courthouse. Advertising of this property may be prevented and further costs saved by your prompt action. If you feel that an error has been made, please contact the city tax collector at [phone]/3212 between the hours of 8:00 a.m. and 5:00 p.m., Monday through Friday.

In addition to interest charges, Official Code of Georgia Annotated Section 48-2-44 makes mandatory a ten percent (10%) penalty on all non-homesteaded property with taxes over five-hundred dollars ($500.00) if the taxes are not paid within ninety (90) days of the due date. The penalty is mandatory and must be calculated on the original tax amount due. A penalty of $_____ must be added to your bill on (90 days after due date) if there is any delinquent amount on the city tax records.

Sincerely,

Tax Collector

(5)

Marshal's sale will be held on the front steps of the city hall on the earliest date provided by law after proper notice and advertising has been published.

(e)

Against whom charged. See O.C.G.A. § 48-5-9.

(f)

Exempted property. See O.C.G.A. § 48-5-41.

(Code 1985, § 4-101)