Georgia Code
Part 2 - Tax Collectors
§ 48-5-132. Disposition of Insolvent Lists

When insolvent lists are allowed, they shall be entered on the minutes, and the county governing authority shall furnish the tax collector certified copies of the lists and shall state in the certificates when and by what tribunal the lists were allowed.
History. Orig. Code 1863, § 791; Code 1868, § 859; Code 1873, § 863; Code 1882, § 863; Civil Code 1895, § 864; Civil Code 1910, § 1122; Code 1933, § 92-7106; Code 1933, § 91A-1333, enacted by Ga. L. 1978, p. 309, § 2.

Structure Georgia Code

Title 48 - Revenue and Taxation

Chapter 5 - Ad Valorem Taxation of Property

Article 3 - County Tax Officials and Administration

Part 2 - Tax Collectors

§ 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. Temporary Appointee Where Tax Collector or Tax Commissioner Fails to Give Satisfactory Bond

§ 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

§ 48-5-128.1. Appointment in Certain Counties of Chief Deputy Tax Commissioner; Filling Vacancy in Office of Chief Deputy; Succession to Office of Tax Commissioner

§ 48-5-129. Allowance of Insolvent Lists; Reissuance of Executions Before Allowance of Insolvent Lists

§ 48-5-130. Allocation of Tax on Insolvent Lists; Contents of List of Insolvent Taxpayers

§ 48-5-131. Retention of Copy of Insolvent List by County Governing Authority; Collection of Executions

§ 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

§ 48-5-135. Effect of Collection or Attempted Collection of Taxes Before Filing Digest With Commissioner

§ 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

§ 48-5-138. Cashbook to Be Kept by Tax Collectors and Tax Commissioners; Recording Disbursements; Audit

§ 48-5-139. Failure by Tax Collector or Tax Commissioner to Keep Cashbook; Penalty

§ 48-5-140. Accountability of Tax Collectors and Tax Commissioners to County Governing Authority; Effect of Failure to Account; Appointment of Successor

§ 48-5-141. Periodic Payment to Proper Officials of Money Collected by Tax Collector or Commissioner, Sheriff, or Constable

§ 48-5-142. Weekly Report of Taxes Collected by Tax Collector or Tax Commissioner to County Governing Authority

§ 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

§ 48-5-146. Receipt of Checks or Money Orders by Tax Commissioner or Tax Collector; Liability for Unpaid Checks or Money Orders; Penalty

§ 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

§ 48-5-150. Alternative Provisions for Interest and Final Settlements; Rate of Interest; Reports; Forfeiture of Commissions

§ 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

§ 48-5-153. Reports of Unpaid Taxes by Tax Collector and Tax Commissioner to Commissioner and County Governing Authority; Final Settlement Period

§ 48-5-154. Annual Accounting Reports; Citations for Default, Negligence, or Bad Faith; Approval in Whole or in Part

§ 48-5-155. Removal or Suspension of Tax Collector or Tax Commissioner Failing to Account or Defaulting; Opportunity for Hearing; Citation

§ 48-5-156. Surety’s Right to Demand Release From Future Liability; Office Vacated by Failure to Provide New Bond; Liability of New Surety

§ 48-5-157. Transfer of Executions to Tax Collector, Tax Commissioner, or Surety Held Liable for Failure to Collect Taxes; Subrogation

§ 48-5-158. Nonliability of Tax Collector, Tax Commissioner, and Surety for Failure to Collect Taxes

§ 48-5-159. False Reports of Taxes Collected by Tax Collector or Tax Commissioner Pursuant to This Article; Penalty

§ 48-5-161. Issue of Execution; Execution Docket; Levy Administration Fee; Collection; Inspection by Grand Jury

§ 48-5-162. Penalties for Violations of Subsection (A) of Code Section 48-5-161

§ 48-5-164. Duties of Successor Tax Collector or Tax Commissioner as to Performing Uncompleted Duties of Outgoing Collector or Commissioner; Distribution of Commissions; Liability

§ 48-5-165. Duty of Tax Collector to Instruct Taxpayers That Negotiable Instruments Are to Be Made Payable to County Tax Office