§ 6-103. Assessment, return, and collection of city taxes.

(a)

Except as otherwise provided by general law, this Charter, or ordinance, all taxes on property subject to taxation other than assessments made by the revenue commissioner of Georgia shall be assessed by the Fulton County or DeKalb County board of tax assessors and collected by the Fulton County or DeKalb County Tax Commissioner in accordance with applicable laws as now or hereafter amended governing the return, assessment, and collection of taxes with the City of Atlanta. The tax commissioners shall receive all tax returns for the city of all taxable property located in the city within Fulton County and DeKalb County except business property situated in such counties, the return of which shall be made to the board of tax assessors of Fulton or DeKalb Counties as provided by Georgia law. For the City of Atlanta in Fulton County and for that portion of the City of Atlanta located in DeKalb County, the tax commissioners shall prepare consolidated tax return forms for state, county, and city taxes and shall cause their use for the return of such property. The tax commissioners shall bill for all taxes due to the city on property in such counties and shall receive all payments of such taxes, including interest and fi. fa. costs thereon. He or she may be authorized by the governing body to collect delinquent taxes due to the city on property in such counties with the same powers and authorities held by the chief financial officer of the city. Sales made by the tax commissioner shall carry the title to the property as if made by the city's chief financial officer.

(b)

Any tax commissioner shall give bond payable to the City of Atlanta, in an amount to be determined by ordinance, conditioned upon payment to the city of all sums collected by him or her for and on behalf of the city. The premium on such bond shall be paid by the city.

(c)

The time or times for the payment of taxes assessed against real estate and personal property in the city shall be fixed by ordinance of the governing body; provided, however, that said ordinance shall not be changed during any current year but shall apply to the years succeeding the date of the passage of such ordinance. The ordinance may provide for payment of taxes monthly, quarterly, or otherwise; and on failure to pay the taxes or installment on taxes, such taxes shall bear interest at such rate as may be fixed by the governing body, to be charged on any installment not paid at the time ordained. If all the tax assessed for the current year is paid during the first tax period fixed, as provided by ordinance, a discount for such payment, not exceeding three percent, may be provided for by ordinance, on the total amount of such annual taxes. If the total taxes are not paid during the first period, but are paid during some of the other periods fixed in the ordinance, a discount may be allowed thereon not exceeding the stated sum of three percent; provided, however, that there shall be deducted from the discount a proportionate sum corresponding to the period of the year during which such taxes remain unpaid. The interest shall be computed from the date the taxes are made payable. The times of payment shall be provided by ordinance, with one or more times of payment during the current year. If any ad valorem tax or portion of ad valorem tax is not paid at the time prescribed by ordinance, execution shall be issued for the entire tax or the unpaid balance of the entire tax on December 20 and shall bear interest from August 15; provided, however, if December 20 of any year shall fall on Sunday, then the fi. fa. shall be dated December 21. Notwithstanding the foregoing, for the year 1999 only, unpaid ad valorem taxes for property owners within the City of Atlanta in DeKalb County shall bear interest from September 15.

(d)

The governing body may provide by ordinance for penalty for late payment of business licenses, taxes, and sanitary services in such amounts as deemed necessary.

(e)

The chief financial officer shall be ex officio marshal and shall collect all delinquent taxes and shall be authorized to collect or levy fi. fas. for taxes, assessments, and fines; make sales of property to satisfy executions under the laws applicable to sheriff's sales; issue, sign, and record executions; and issue tax executions instanter against the owner of personal property, subject to a lien for unpaid taxes, which is being removed or is about to be removed beyond the limits of the city. He or she shall pay into the city treasury all fees paid into his or her office. He or she shall transfer and assign all fi. fas. issued for assessments, as provided by law for tax fi. fas. A deputy of the chief financial officer, or any other city officer as provided by ordinance, may issue and sign executions and levy fi. fas. A proportionate amount of taxes due under a fi. fa. may be paid, as to a particular lot or tract of land, to withdraw said land from the lien thereof. Deeds made under this section shall be admissible in evidence on the same terms as deeds made for state and county taxes. The proceedings preliminary to the execution of such deeds shall also be admissible. The governing body may sell and transfer executions at a discount or discounts and preserve liens as provided in Ga. L. 1937, p. 795, as amended. Personal property levied on in the city may be sold at any place within the corporate limits thereof as provided by ordinance. The chief officer shall deduct from any payment due by the city to pay any person, firm, or corporation the amount of any delinquent bill or amount due the city prior to the payment of any such bill or account.

(f)

It shall be the duty of the tax commissioners to furnish with all tax bills a detailed statement which includes (1) purposes for which the taxes have been assessed and levied and (2) the number of mills assessed; for general operations and debt service, schools, parks, and any other purpose for which taxes have been assessed and levied; the dollar amount of taxes levied by purpose; and any other relevant information necessary to advise the taxpayers, either on the statement or on a paper to be enclosed with the statement, concerning the taxes imposed on them.

(g)

The chief financial officer shall be ex officio treasurer of the city and shall assume all the duties as may be required of that office.

(1996 Ga. L. (Act No. 1019), p. 4469; Ord. No. 1999-65, § 1, 9-16-99)