Rule 560-11-11-.07 - [Effective 1/5/2025] Notice of Breach(1) Within forty-five (45) days from the day that a breach is reported to or discovered by the Local Board of Tax Assessors, the Notice of Breach shall be sent via certified mail to:(a) The owner(s) of record of the real property in breach; and(b) The Local Board of Tax Assessors in every other county where the QFLP is located.(2) The Notice of Breach shall include the following:(a) The location of the breach;(b) The date the breach was reported or discovered;(c) An explanation of the breach;(d) Whether the appropriate remedy is either to remediate or cease and desist the breach;(e) The date by which the remedy must be completed; and(f) The penalty for not remedying the breach.(3) The thirty (30) day period for the owner to remedy the breach shall not begin until the date of the postmark of the Notice of Breach.Ga. Comp. R. & Regs. R. 560-11-11-.07
O.C.G.A. §§ 48-2-12, 48-5-7.7.
Original Rule entitled "Notice of Breach" adopted as ER. 560-11-11-0.40-.07. F. and eff. May 22, 2009, the date of adoption.Amended: Permanent Rule of same title adopted. F. June 26, 2009; eff. July 16, 2009.Amended: F. Dec. 16, 2024; eff. Jan. 5, 2025.