Georgia Code
Article 4 - County Taxation
§ 48-5-233. Official Collection and Paying Over of County Taxes

All taxes levied for county purposes shall be assessed upon the tax commissioner’s or tax receiver’s books for each year and shall be collected by the tax commissioner or tax collector. After collection, the tax commissioner or tax collector shall pay the taxes to the county treasurer.
History. Orig. Code 1863, § 491; Code 1868, § 553; Ga. L. 1872, p. 78, § 8; Code 1873, § 519; Code 1882, § 519; Civil Code 1895, § 408; Civil Code 1910, § 517; Code 1933, § 92-3803; Code 1933, § 91A-1214, enacted by Ga. L. 1978, p. 309, § 2.
Law reviews.
For note discussing problems with profits generated by escrow account, and proposing federal legislative reform, see 10 Ga. St. B.J. 618 (1974).

Structure Georgia Code