Each tax collector before entering on the duties of his office shall take and subscribe to the following oath in addition to the oath required of all civil officers:
“I, , tax collector of the County of , do swear that I will faithfully discharge the duties required of me by law as tax collector, and that I will diligently collect all taxes required by law for me to collect and faithfully pay these over to the persons authorized to receive the same. So help me God.”
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History. Orig. Code 1863, § 853; Code 1868, § 932; Code 1873, § 929; Code 1882, § 929; Civil Code 1895, § 944; Civil Code 1910, § 1206; Code 1933, § 92-4702; Code 1933, § 91A-1321, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1992, p. 2411, § 3; Ga. L. 1995, p. 10, § 48.
Structure Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
Article 3 - County Tax Officials and Administration
§ 48-5-121. Oath of Office for Tax Collectors
§ 48-5-122. Bonds for Tax Collectors and Tax Commissioners
§ 48-5-123. Approval, Filing, and Recording of Bonds
§ 48-5-124. Liability of Tax Collectors, Tax Commissioners, and Sureties; Action on Bond
§ 48-5-125. Collection Before Bond Given and Oath Taken; Penalty
§ 48-5-126.1. Training Classes for County Tax Collectors and Tax Commissioners
§ 48-5-127. Duties of Tax Collectors
§ 48-5-128. Transfer of Duties From Outgoing to Incoming Tax Collector or Tax Commissioner
§ 48-5-130. Allocation of Tax on Insolvent Lists; Contents of List of Insolvent Taxpayers
§ 48-5-132. Disposition of Insolvent Lists
§ 48-5-133. Crediting Tax Collectors and Tax Commissioners With Insolvent Lists
§ 48-5-134. Extension of Time to Complete Digests and Pay Taxes
§ 48-5-136. Schedule of Defaulters
§ 48-5-137. Tax Collectors and Tax Commissioners as Ex Officio Sheriffs
§ 48-5-137.1. Advertising as Additional Cost of Execution
§ 48-5-139. Failure by Tax Collector or Tax Commissioner to Keep Cashbook; Penalty
§ 48-5-143. Monthly Remittance of State Taxes to Commissioner
§ 48-5-144. Furnishing Report Forms by Commissioner
§ 48-5-145. Effect of Neglect of Duty by Tax Collector or Tax Commissioner
§ 48-5-147. Use of Lock Box System for Mailed Tax Returns and Payments
§ 48-5-148. Interest on Unpaid Taxes; Rate; Record of Interest and Taxes Collected
§ 48-5-151. Interest Payments by Tax Collectors and Tax Commissioners
§ 48-5-152. Effect of Failure to Collect Interest and Make Reports and Settlements; Penalty
§ 48-5-158. Nonliability of Tax Collector, Tax Commissioner, and Surety for Failure to Collect Taxes
§ 48-5-162. Penalties for Violations of Subsection (A) of Code Section 48-5-161