Ga. Comp. R. & Regs. 560-11-2-.50

Current through Rules and Regulations filed through October 29, 2024

Rule 560-11-2-.50 - School Tax Homestead Exemption - Failure to File

Failure to make proper application for the school tax homestead exemption within the time provided shall constitute a waiver of the exemption for that tax year. Provided, however, that said taxpayer who fails to make proper application within the time provided or whose application is denied for any reason shall be entitled to homestead exemption for school tax purposes in an amount to which he is otherwise entitled for State and county tax purposes.

Ga. Comp. R. & Regs. R. 560-11-2-.50

Ga. L. 1937-38, Extra Sess., pp. 77, et seq., as amended; Ga. Code Ann., Secs. 92-8405, 8406, 8409, 8427; Ga. L. 1974, pp. 183, et seq.

Original Rule was filed on January 15, 1975; effective February 4, 1975.