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Part 1 - Tax Receivers
§ 48-5-101. Oath and Bond for Tax Receivers - Each elected or appointed tax receiver before entering on the...
§ 48-5-102. Liability of Tax Receivers and Sureties; Action on Tax Receiver’s Bond - History. Orig. Code 1863, §§ 843, 864; Code 1868, §§...
§ 48-5-103. Duties of Tax Receivers - It shall be the duty of the tax receiver to:...
§ 48-5-104. Refusal by Tax Receiver or Tax Commissioner to Receive Returns; Penalty - History. Orig. Code 1863, § 846; Code 1868, § 925;...
§ 48-5-105. Tax Return Forms Furnished by Commissioner to Tax Receivers and Tax Commissioners - The commissioner shall adopt and furnish to each tax receiver...
§ 48-5-105.1. Uniform Tangible Personal Property Tax Forms - History. Code 1933, § 91A-1306.1, enacted by Ga. L. 1981,...
§ 48-5-106. Time and Manner of Making and Furnishing County Tax Digests - The tax receiver or tax commissioner shall make out three...
§ 48-5-108. Entry of Returns in Digests - Land and interests in land, together with the returns of...
§ 48-5-109. Accumulation of Statistical Information on Taxpayers by Tax Receivers and Tax Commissioners - Each tax receiver and tax commissioner shall accumulate statistical information,...
Part 2 - Tax Collectors
§ 48-5-121. Oath of Office for Tax Collectors - Each tax collector before entering on the duties of his...
§ 48-5-122. Bonds for Tax Collectors and Tax Commissioners - History. Orig. Code 1863, § 854; Ga. L. 1863-64, p....
§ 48-5-123. Approval, Filing, and Recording of Bonds - Upon submission, each bond for county taxes required by Code...
§ 48-5-124. Liability of Tax Collectors, Tax Commissioners, and Sureties; Action on Bond - History. Orig. Code 1863, § 864; Code 1868, § 943;...
§ 48-5-125. Collection Before Bond Given and Oath Taken; Penalty - History. Laws 1826, Cobb’s 1851 Digest, p. 1026; Code 1863,...
§ 48-5-126. Temporary Appointee Where Tax Collector or Tax Commissioner Fails to Give Satisfactory Bond - History. Laws 1823, Cobb’s Digest, p. 1065; Code 1863, §§...
§ 48-5-126.1. Training Classes for County Tax Collectors and Tax Commissioners - History. Ga. L. 1981, p. 1022, §§ 1-3; Ga. L....
§ 48-5-127. Duties of Tax Collectors - History. Laws 1804, Cobb’s 1851 Digest, p. 1046; Laws 1812,...
§ 48-5-128. Transfer of Duties From Outgoing to Incoming Tax Collector or Tax Commissioner - When the tax collector or tax commissioner of any county...
§ 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 - History. Code 1981, § 48-5-128.1 , enacted by Ga. L....
§ 48-5-129. Allowance of Insolvent Lists; Reissuance of Executions Before Allowance of Insolvent Lists - History. Orig. Code 1863, §§ 791, 792; Code 1868, §§...
§ 48-5-130. Allocation of Tax on Insolvent Lists; Contents of List of Insolvent Taxpayers - In making out the insolvent list, the county governing authority...
§ 48-5-131. Retention of Copy of Insolvent List by County Governing Authority; Collection of Executions - When the tax collector or tax commissioner has his insolvent...
§ 48-5-132. Disposition of Insolvent Lists - When insolvent lists are allowed, they shall be entered on...
§ 48-5-133. Crediting Tax Collectors and Tax Commissioners With Insolvent Lists - Tax collectors and tax commissioners under any circumstances shall not...
§ 48-5-134. Extension of Time to Complete Digests and Pay Taxes - The time by which digests shall be completed, the taxes...
§ 48-5-135. Effect of Collection or Attempted Collection of Taxes Before Filing Digest With Commissioner - If any tax collector or tax commissioner collects or attempts...
§ 48-5-136. Schedule of Defaulters - Reserved. Repealed by Ga. L. 1992, p. 2411, § 5,...
§ 48-5-137. Tax Collectors and Tax Commissioners as Ex Officio Sheriffs - History. Code 1933, § 92-4901.1, enacted by Ga. L. 1972,...
§ 48-5-137.1. Advertising as Additional Cost of Execution - The costs of all advertisements of property to be sold...
§ 48-5-138. Cashbook to Be Kept by Tax Collectors and Tax Commissioners; Recording Disbursements; Audit - History. Ga. L. 1910, p. 121, §§ 1-4; Code 1933,...
§ 48-5-139. Failure by Tax Collector or Tax Commissioner to Keep Cashbook; Penalty - History. Ga. L. 1910, p. 123, § 5; Code 1933,...
§ 48-5-140. Accountability of Tax Collectors and Tax Commissioners to County Governing Authority; Effect of Failure to Account; Appointment of Successor - History. Ga. L. 1882-83, p. 82, §§ 1, 2; Civil...
§ 48-5-141. Periodic Payment to Proper Officials of Money Collected by Tax Collector or Commissioner, Sheriff, or Constable - History. Ga. L. 1890-91, p. 105, § 1; Civil Code...
§ 48-5-142. Weekly Report of Taxes Collected by Tax Collector or Tax Commissioner to County Governing Authority - History. Ga. L. 1890-91, p. 105, § 4; Ga. L....
§ 48-5-143. Monthly Remittance of State Taxes to Commissioner - History. Ga. L. 1925, p. 79, § 2; Code 1933,...
§ 48-5-144. Furnishing Report Forms by Commissioner - The commissioner shall have prepared and shall furnish the several...
§ 48-5-145. Effect of Neglect of Duty by Tax Collector or Tax Commissioner - If any tax collector or tax commissioner fails or refuses...
§ 48-5-146. Receipt of Checks or Money Orders by Tax Commissioner or Tax Collector; Liability for Unpaid Checks or Money Orders; Penalty - History. Ga. L. 1976, p. 1044, § 1; Code 1933,...
§ 48-5-147. Use of Lock Box System for Mailed Tax Returns and Payments - History. Ga. L. 1977, p. 672, § 1; Code 1933,...
§ 48-5-148. Interest on Unpaid Taxes; Rate; Record of Interest and Taxes Collected - History. Ga. L. 1917, p. 197, §§ 1, 2; Code...
§ 48-5-150. Alternative Provisions for Interest and Final Settlements; Rate of Interest; Reports; Forfeiture of Commissions - History. Code 1933, §§ 92-5001.1, 92-5002.1, 92-5004.1, enacted by Ga....
§ 48-5-151. Interest Payments by Tax Collectors and Tax Commissioners - All interest collected by tax collectors and tax commissioners shall...
§ 48-5-152. Effect of Failure to Collect Interest and Make Reports and Settlements; Penalty - The failure or refusal of any tax collector or tax...
§ 48-5-153. Reports of Unpaid Taxes by Tax Collector and Tax Commissioner to Commissioner and County Governing Authority; Final Settlement Period - History. Ga. L. 1917, p. 197, §§ 2, 4; Ga....
§ 48-5-154. Annual Accounting Reports; Citations for Default, Negligence, or Bad Faith; Approval in Whole or in Part - Annually on or before April 20, unless the time is...
§ 48-5-155. Removal or Suspension of Tax Collector or Tax Commissioner Failing to Account or Defaulting; Opportunity for Hearing; Citation - If any tax collector or tax commissioner fails to submit...
§ 48-5-156. Surety’s Right to Demand Release From Future Liability; Office Vacated by Failure to Provide New Bond; Liability of New Surety - The surety on the bond of the tax collector or...
§ 48-5-157. Transfer of Executions to Tax Collector, Tax Commissioner, or Surety Held Liable for Failure to Collect Taxes; Subrogation - If a tax collector, tax commissioner, or his sureties are...
§ 48-5-158. Nonliability of Tax Collector, Tax Commissioner, and Surety for Failure to Collect Taxes - Neither a tax collector, tax commissioner, nor his surety shall...
§ 48-5-159. False Reports of Taxes Collected by Tax Collector or Tax Commissioner Pursuant to This Article; Penalty - History. Ga. L. 1892, p. 89, § 1; Penal Code...
§ 48-5-161. Issue of Execution; Execution Docket; Levy Administration Fee; Collection; Inspection by Grand Jury - History. Ga. L. 1884-85, p. 66, §§ 2-5; Civil Code...
§ 48-5-162. Penalties for Violations of Subsection (A) of Code Section 48-5-161 - For a violation of any of the provisions of subsection...
§ 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 - History. Ga. L. 1933, p. 78, § 10; Code 1933,...
§ 48-5-165. Duty of Tax Collector to Instruct Taxpayers That Negotiable Instruments Are to Be Made Payable to County Tax Office - It shall be the duty of each tax collector, whether...
Part 3 - Compensation
§ 48-5-180. Rate of Commissions; Commissions Where Tax Collector or Tax Commissioner Is on Salary; Commission From Fee for Sale or Transfer of Motor Vehicle License and Plate in Certain Counties - Click to view Net Tax Digest Amount Rate of Commission...
§ 48-5-181. Deductions of Default and Insolvent Lists for Net Amount of Digests - In arriving at the net amount of the digest, the...
§ 48-5-182. Payment of Commissions to Tax Receivers - The tax collector shall pay to the tax receiver his...
§ 48-5-183. Salaries of Tax Collectors and Tax Commissioners - Click to view Population Minimum Salary 0 — 5,999 $...
§ 48-5-183.1. Monthly Contingent Expense Allowance for the Operation of the Office of the Tax Commissioner - In addition to any salary, fees, or expenses now or...
Part 4 - Delinquent Tax Officials
§ 48-5-200. Issuance of Process Against Tax Receiver, Tax Collector, or Tax Commissioner Indebted in Any Way to State - The commissioner may issue execution or other legal process against...
§ 48-5-201. Issuance of Executions Against Tax Collector or Tax Commissioner Upon Failure to Settle Accounts; Allowance of Credits; Interest Only on Amount of Default - If any tax collector or tax commissioner fails to settle...
§ 48-5-202. Direction to Sheriffs of Executions Against Tax Collectors, Tax Receivers, and Tax Commissioners; Suspension of Collection; Property Bound; Proceedings of Sale - History. Laws 1804, Cobb’s 1851 Digest, pp. 1051, 1052; Code...
§ 48-5-203. Affidavit of Illegality to Execution Against Tax Collector, Tax Commissioner, and Sureties; Trial; Damages for Delay; Appeal - History. Ga. L. 1915, p. 55, §§ 1-3; Code 1933,...
§ 48-5-204. Authority to Vacate Commissions of Defaulting Tax Collectors, Tax Commissioners, or Tax Receivers; Filling Vacancies - The Governor may vacate the commissions of defaulting tax collectors...
§ 48-5-205. Penalties for Incomplete or Improper Digests - History. Orig. Code 1863, §§ 825, 826, 827; Code 1868,...
Part 5 - County Tax Officials
§ 48-5-210. County Tax Receivers, Tax Collectors, and Tax Commissioners; Election; Qualifications for Office; Vacancies in Office - History. Code 1981, § 48-5-210 , enacted by Ga. L....
§ 48-5-211. Interim and Emergency Filling of Vacancies in Office of Tax Receiver, Collector, or Commissioner - History. Code 1981, § 48-5-211 , enacted by Ga. L....
§ 48-5-212. Chief Deputy Tax Receiver, Collector, or Commissioner; Appointment; Duties; Assumption of Duties of Tax Commissioner - History. Code 1981, § 48-5-212 , enacted by Ga. L....