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 Dallas
 Code of Ordinances
 Chapter 36. TAXATION

  § 36-5. Assessment of penalties; collection of delinquent property taxes.  

Latest version.

  • The following penalties shall apply to all delinquent property (ad valorem) taxes billed by the city:

    (1)

    On December 21 of each and every year, unless date is changed by a majority vote of the mayor and council of the city, all unpaid property taxes shall be declared delinquent and a penalty shall be assessed upon each and every tax bill that is unpaid; penalties imposed or due by this section are not printed herein, but shall be as set forth in the schedule of fees and charges on file in the office of the city clerk and may be amended from time to time as needed, by the mayor and city council of Dallas, Georgia. In addition, the unpaid tax shall bear interest at a rate in accordance with O.C.G.A. § 48-2-40 as now adopted or hereafter amended.

    (2)

    As soon as possible after the due date set forth in subsection (1) of this section, the city clerk, or his agent, shall notify, in writing, each delinquent taxpayer that their taxes have not been paid and if not paid within 30 days after the date the notice set forth in this subsection was mailed, an execution shall be issued and recorded; a tax lien shall be recorded in the county clerk's office upon the property; and an execution fee shall be added to the penalty and interest assessed in subsection (1) of this section; fees imposed or due by this section are not printed herein, but shall be as set forth in the schedule of fees and charges on file in the office of the city clerk and may be amended from time to time as needed, by the mayor and city council of Dallas, Georgia.

    (3)

    If the property taxes (ad valorem) are still unpaid after 90 days from the date in subsection (1) of this section, then an additional penalty of ten percent shall be added to the amount of tax and penalties due. This additional penalty shall not apply to unpaid taxes of $500.00 or less on homestead property as defined in O.C.G.A. § 48-5-40.

    (4)

    If the property taxes (ad valorem) are still unpaid after 180 days, then all collection avenues allowed by state law, including, but not limited to, a tax sale of property, shall be used by the city to ensure that the taxes are paid.

( Ord. No. OA-2015-05, 8-31-2015 )