The surety on the bond of the tax collector or tax commissioner shall also have the right to report the failure to account for the default alleged by the commissioner or the county governing authority to the Governor and to demand a release from future liability on the bond of the tax collector or tax commissioner. The Governor, upon such demand, shall order the tax collector or tax commissioner to make a new bond or bonds within a time to be set, not exceeding 30 days. Upon the tax collector’s or tax commissioner’s default in so doing, the Governor shall declare the officer removed and the office vacant. Upon the office being declared vacant or upon the new bond being given, the moving surety shall be discharged from all future liability. Unless the Governor requires that the sureties on the new bond shall assume concurrent liability with the sureties on the old bond, the sureties on the new bond shall be liable only for future defaults and the sureties on the old for the preexisting defaults.
History. Ga. L. 1933, p. 78, § 10; Code 1933, § 89-829; Code 1933, § 91A-1353, 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
§ 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