Georgia Code
Article 6 - Municipal Taxation
§ 48-5-359.1. Contracts for County Tax Commissioners to Prepare Municipal Tax Digests and Assess and Collect Municipal Taxes

History. Code 1981, § 48-5-359.1 , enacted by Ga. L. 1988, p. 368, § 1; Ga. L. 1999, p. 557, § 1; Ga. L. 2007, p. 365, § 1/HB 486; Ga. L. 2021, p. 642, § 2/SB 201.
The 2021 amendment, effective May 10, 2021, added paragraph (a)(3).
Editor’s notes.
Ga. L. 1999, p. 557, § 3, not codified by the General Assembly, provides that the amendment to this Code section is applicable to all tax years beginning on or after January 1, 2000.
Law reviews.
For survey article on local government law, see 59 Mercer L. Rev. 285 (2007).

Structure Georgia Code

Georgia Code

Title 48 - Revenue and Taxation

Chapter 5 - Ad Valorem Taxation of Property

Article 6 - Municipal Taxation

§ 48-5-350. Power to Levy and Collect Tax to Provide Funds for Municipal Development Authorities

§ 48-5-351. Power to Levy and Collect Taxes to Pay Benefits Under Teacher Retirement Systems

§ 48-5-352. Determination of Fair Market Value for County and Municipal Ad Valorem Property Taxation Purposes; Counties to Furnish Information Relative to Fair Market Value of Property

§ 48-5-353. Basis for Fair Market Value of Property Subject to Both Municipal and County Ad Valorem Taxes

§ 48-5-354. Law Governing Municipal and County Occupation Taxes for Certain Salespersons and Merchants

§ 48-5-355. Exemption From Municipal Tax or License Fee of Certain Goods Purchased in Carload Lots for Distribution Among Several Purchasers

§ 48-5-356. Exemption From Municipal Taxation of Agricultural Products and Livestock Raised in State

§ 48-5-357. Frontage Owned by State or Subdivisions Abutting Streets or Sidewalks Treated as Owned by Individuals for Purpose of Assessment for Improvements; Designation of Signers

§ 48-5-358. Executions for Collection of Assessments for Paving Streets, Laying Sewers, or Other Improvements; Sales at Public Auction; Right of Redemption

§ 48-5-359. Sale of Property for Taxes Due Municipality; Purchase and Sale by Municipality; Recitals in Tax Deeds Prima-Facie Correct; Distribution and Retention of Proceeds of Sale

§ 48-5-359.1. Contracts for County Tax Commissioners to Prepare Municipal Tax Digests and Assess and Collect Municipal Taxes

§ 48-5-360. Issuance and Service of Summons of Garnishment Against Person Holding Property of Defendant Owing Municipal Taxes; Entries on Execution and Returns; Proceedings

§ 48-5-361. Applicability to Counties