Georgia Code
Part 3 - Compensation
§ 48-5-183. Salaries of Tax Collectors and Tax Commissioners

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Population Minimum Salary 0 — 5,999 $ 35,576.65 6,000 — 11,889 48,856.63 11,890 — 19,999 55,344.71 20,000 — 28,999 59,296.04 29,000 — 38,999 63,247.38 39,000 — 49,999 67,203.60 50,000 — 74,999 75,327.48 75,000 — 99,999 80,855.58 100,000 — 149,999 86,381.94 150,000 — 199,999 92,237.91 200,000 — 249,999 100,722.08 250,000 — 299,999 109,336.93 300,000 — 399,999 120,695.99 400,000 — 499,999 125,596.32 500,000 or more 130,496.72
History. Ga. L. 1976, p. 988, § 104; Ga. L. 1977, p. 187, § 1; Code 1933, § 91A-1373, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 1250, § 3; Ga. L. 1980, p. 547, § 2; Ga. L. 1982, p. 2244, §§ 1, 2; Ga. L. 1983, p. 3, § 37; Ga. L. 1984, p. 22, § 48; Ga. L. 1985, p. 456, § 1; Ga. L. 1987, p. 366, § 1; Ga. L. 1988, p. 931, § 4; Ga. L. 1989, p. 801, § 4; Ga. L. 1991, p. 94, § 48; Ga. L. 1992, p. 1478, § 7; Ga. L. 1994, p. 620, § 6; Ga. L. 1998, p. 128, § 48; Ga. L. 1998, p. 1159, § 19; Ga. L. 1999, p. 782, § 1; Ga. L. 2001, p. 902, § 20; Ga. L. 2006, p. 568, § 14/SB 450; Ga. L. 2009, p. 745, § 1/SB 97; Ga. L. 2012, p. 446, § 2-90/HB 642; Ga. L. 2019, p. 1015, § 10/SB 171; Ga. L. 2020, p. 493, § 48/SB 429; Ga. L. 2020, p. 526, § 4/SB 295.
The 2019 amendment, effective January 1, 2021, in paragraph (b)(1), in the first sentence, inserted “provision of” near the beginning and substituted “2010” for “2000” in the middle, and modified the salary amounts in the minimum salary schedule; designated the existing provisions of paragraph (b)(2) as subparagraph (b)(2)(A); deleted “the amounts fixed in” following “The periodic changes in” near the beginning of the fourth sentence of subparagraph (b)(2)(A); and added subparagraph (b)(2)(B).
The 2020 amendments.
The first 2020 amendment, effective July 29, 2020, part of an Act to revise, modernize, and correct the Code, substituted “performance based” for “performance-based” twice in subparagraph (b)(2)(B). The second 2020 amendment, effective January 1, 2021, rewrote subparagraph (b)(2)(B) which read: “Any cost-of-living or general performance based increases that have been applied prior to January 1, 2021, shall cease to be applied. Effective January 1, 2021, any new cost-of-living or general performance based increases shall be calculated as provided in this Code section.”
Code Commission notes.
Pursuant to Code Section 28-9-5, in 1988, the word “become” was substituted for “becomes” near the end of paragraph (b)(2).
Pursuant to Code Section 28-9-5, in 2020, the paragraph (b)(2) designation was changed to subparagraph (b)(2)(B).
Editor’s notes.
Ga. L. 1988, p. 931, § 5, not codified by the General Assembly, provided that this Code section applies to cost-of-living adjustments received by employees in the classified service of the state merit system after the effective date [April 5, 1988].
Code Section 1-3-4.1 provides that no general Act providing for an increase in the compensation of tax collectors and tax commissioners shall be effective until the first day of January following passage of the Act. However, Ga. L. 1994, p. 620, § 7, not codified by the General Assembly, provides: “This Act shall become effective upon its approval by the governor [March 31, 1994] or upon its becoming law without such approval.”
Ga. L. 2012, p. 446, § 3-1/HB 642, not codified by the General Assembly, provides that: “Personnel, equipment, and facilities that were assigned to the State Personnel Administration as of June 30, 2012, shall be transferred to the Department of Administrative Services on the effective date of this Act.” This Act became effective July 1, 2012.
Ga. L. 2012, p. 446, § 3-2/HB 642, not codified by the General Assembly, provides that: “Appropriations for functions which are transferred by this Act may be transferred as provided in Code Section 45-12-90.”
Law reviews.
For annual survey article on local government law, see 52 Mercer L. Rev. 341 (2000).

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