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26warrants issued by the auditor and presented for27payment in a warrant bookenter into the county system 28 the warrant number, date paid, and interest paid, if 29 any.The treasurer shall record for each warrantits30number, date, principal, name of the drawee, when31paid, to whom paid, and the amount of interest paid.32 4. The treasurer shall return the paid warrants to 33 the auditor.The treasurer shall compare the warrants34with the warrant book and the word "canceled" shall be35written over the minute of the proper numbers in the36warrant book.The original warrant shall be preserved 37 for at least two years. The treasurer shall make 38 monthly reports to show for each warrant the number, 39 date, drawee's name, when paid, to whom paid, original 40 amount, and interest. 41 Sec. 7. Section 331.554, subsection 2, Code 1995, 42 is amended by striking the subsection. 43 Sec. 8. Section 384.65, subsection 6, Code 1995, 44 is amended to read as follows: 45 6.AnyAfter December 1, if a special assessment 46 is not delinquent, a property owner mayelect topay 47 one-half or all ofanythe next annual installment of 48 principal and interest of a special assessmentin49advance, with the second semiannual payment of50ordinary taxes collected in the year preceding the duePage 3 1date of such installmentprior to the delinquency date 2 of the installment. When the next installment has 3 been paid in full, successive principal installments 4 may be prepaid. The county treasurer shall accept 5such partial paymentthe payments of the special 6 assessment, and shall credit the next annual 7 installment or future installments ofsuchthe special 8 assessment to the extent ofsuchthe payment or 9 payments, and shall remit the payments to the city. 10 If a property owner elects to pay one or more 11 principal installments in advance, the pay schedule 12 shall be advanced by the number of principal 13 installments prepaid. 14 Sec. 9. Section 384.84, subsection 4, Code 1995, 15 is amended to read as follows: 16 4. A lien shall not be imposed pursuant to this 17 section for a delinquent charge of less than five 18 dollars. The governing body of the city utility or 19 enterprise may charge up to five dollars, and the 20 county treasurer may charge up totwofive dollars, as 21 an administrative expense of certifying and filing 22 this lien, which amounts shall be added to the amount 23 of the lien to be collected at the time of payment of 24 the assessment from the payor. Administrative 25 expenses collected by the county treasurer on behalf 26 of the city utility or enterprise shall be paid to the 27 governing body of the city utility or enterprise, and 28 those collected by the county treasurer on behalf of 29 the county shall be credited to the county general
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Last update: Sun Jan 14 21:05:02 CST 1996
URL: /DOCS/GA/76GA/Session.1/HJournal/01400/01431.html
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