Georgia Code
Article 3 - County Tax Officials and Administration
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...