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Fannin County delegates authority to tax commissioner to waive penalties and interest through 2029
Summary
The Fannin County Board adopted a resolution delegating authority to Tax Commissioner Julie Walker to waive penalties and interest in specified circumstances until Jan. 1, 2029, citing state statutes authorizing delegation for reasonable-cause cases.
The Fannin County Board of Commissioners voted to delegate to the county tax commissioner the authority to waive penalties and interest assessed for late tax payments or late filings, under provisions of state law. Julie Walker, identified in the meeting as Fannin County Tax Commissioner, read the resolution aloud and commissioners approved it on the record.
The resolution cites multiple sections of the Georgia Code (OCGA) as the legal basis for the delegation, including OCGA 48-2-4; OCGA 48-2-44(b); OCGA 48-5-18; OCGA 48-2-40; and OCGA 48-5-242. The…
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