Sec. 78-165Purpose
Needs a look
A visible drafting error in a tax-increase ordinance invites challenge from affected owners. See the fix
Plain English: what this chapter covers
This chapter covers city property taxes: billing, due dates, interest, penalties, and what happens if they go unpaid, up to a tax sale. It also covers taxes on insurers, banks and hotel rooms, the monthly E-911 charge, and the 2022 Blighted Property Ordinance, which raises taxes on officially blighted, non-owner-occupied property and gives a tax break once it's fixed.
The existence of real property which is maintained in a blighted condition increases the burden of the state and local government by increasing the need for government services, including but not limited to social services, public safety services, and code enforcement services. Rehabilitation of blighted property decreases this need for such government services.
In furtherance of its objective to eradicate conditions of slum and blight within the city, this board of commissioners, in exercise of the powers granted to municipal corporations at title 36, chapter 61, Urban Redevelopment, has designated those areas of the city where conditions of slum and blight are found or are likely to spread.
In recognition of the need for enhanced governmental services and in order to encourage private property owners to maintain their real property and the buildings, structures and improvement thereon in good condition and repair, and as an incentive to encourage community redevelopment, a community redevelopment tax incentive program is hereby established as authorized by article IX, section II, paragraph VII(d) of the 1983 Constitution of the State of Georgia.
History: (Ord. No. 2022-6, § 2, 10-6-2022)
This is a plain-English guide, not legal advice. The official code is on Municode and at City Hall. Our copy is from April 30, 2026.
Online: https://jamesburgessleads.com/city-code/PTIICOOR_CH78TA_ARTVIIASBLPROR_S78-165PU
Official version: https://library.municode.com/GA/Ashburn/codes/Code_of_Ordinances?nodeId=PTIICOOR_CH78TA_ARTVIIASBLPROR_S78-165PU
Paid for by James Burgess