Columbus, Georgia

August 18, 2003



Council & Clerk of Council



SUBJECT: Delinquent MV Taxes - Request Waiver of Tax Penalty $29.38 and

Tag Penalty $5.00

Taxpayer: Cheryl Freeman

Address: 6227 Charring Dr., Columbus, GA 31909

VIN: 1B4GP44362B618417 ? 2002 Dodge Caravan VN - Tag Number:

HW46M





Law: GA Code Section 48-5-473(2)(A) ?the final date for payment of ad valorem

taxes shall be the last day of the owner?s registration period and the lien for

such taxes shall attach at midnight on the last day of the owner?s registration

period if the vehicle has not been registered but only if the vehicle is still

owned on such date by such owner.



Citizen?s Position: Ms. Freeman registered her vehicle in Muscogee County for

the first time May 28, 2003 with an expiration date of August 12, 2003. She was

under the impression that she had until the end of the month to renew her

registration as she did in the last state her vehicle was registered instead of

midnight of her birthday.



Tax Commissioner's Position: The final date for payment of ad valorem taxes is

the last day of the owner?s registration period (August 12). Ms. Freeman came

into the tag office on August 13, one day after her birthday to register her

vehicle. She was then informed that her vehicle registration had expired and

her taxes were in a delinquent status. She chose not to pay said taxes, clearly

disregarding the law.



This office will act in accordance with GA Code 48-2-242 (written notification)

please forward a ?Resolution? directing the Tax Commissioner as to the action

(approval or denial of waiver) the governing authority wants taken.

Sincerely,



Original Signed

Lula

Lunsford

Huff



Tax Commissioner

Cf.: Mayor, City Manager, and City

Attorney



Ms. Cheryl Freeman