2010 Georgia Code
TITLE 48 - REVENUE AND TAXATION
CHAPTER 5 - AD VALOREM TAXATION OF PROPERTY
ARTICLE 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION
PART 2 - TAX COLLECTORS
§ 48-5-165 - Duty of tax collector to instruct taxpayers that negotiable instruments are to be made payable to county tax office

O.C.G.A. 48-5-165 (2010)
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 acting on behalf of the county, municipality, board of education, or as an agent of the state, to instruct the taxpayers that any check, money order, or other similar bankable paper for the payment of taxes shall be made payable to the county tax office to which the taxes are due, rather than to the tax collector. The tax collector shall not be required, however, to return to the taxpayer a check or money order for the payment of taxes that is not made payable to the taxing entity in strict conformity with the instructions.

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