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2021 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
- § 48-5-120. Election of Tax Collectors; Term of Office; Commission; Vacancy
- § 48-5-121. Oath of Office for Tax Collectors
- § 48-5-122. Bonds for Tax Collectors and Tax Commissioners
- § 48-5-123. Approval, Filing, and Recording of Bonds
- § 48-5-124. Liability of Tax Collectors, Tax Commissioners, and Sureties; Action on Bond
- § 48-5-125. Collection Before Bond Given and Oath Taken; Penalty
- § 48-5-126. Temporary Appointee Where Tax Collector or Tax Commissioner Fails to Give Satisfactory Bond
- § 48-5-126.1. Training Classes for County Tax Collectors and Tax Commissioners
- § 48-5-127. Duties of Tax Collectors
- § 48-5-128. Transfer of Duties From Outgoing to Incoming Tax Collector or Tax Commissioner
- § 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
- § 48-5-129. Allowance of Insolvent Lists; Reissuance of Executions Before Allowance of Insolvent Lists
- § 48-5-130. Allocation of Tax on Insolvent Lists; Contents of List of Insolvent Taxpayers
- § 48-5-131. Retention of Copy of Insolvent List by County Governing Authority; Collection of Executions
- § 48-5-132. Disposition of Insolvent Lists
- § 48-5-133. Crediting Tax Collectors and Tax Commissioners With Insolvent Lists
- § 48-5-134. Extension of Time to Complete Digests and Pay Taxes
- § 48-5-135. Effect of Collection or Attempted Collection of Taxes Before Filing Digest With Commissioner
- § 48-5-136. Schedule of Defaulters
- § 48-5-137. Tax Collectors and Tax Commissioners as Ex Officio Sheriffs
- § 48-5-137.1. Advertising as Additional Cost of Execution
- § 48-5-138. Cashbook to Be Kept by Tax Collectors and Tax Commissioners; Recording Disbursements; Audit
- § 48-5-139. Failure by Tax Collector or Tax Commissioner to Keep Cashbook; Penalty
- § 48-5-140. Accountability of Tax Collectors and Tax Commissioners to County Governing Authority; Effect of Failure to Account; Appointment of Successor
- § 48-5-141. Periodic Payment to Proper Officials of Money Collected by Tax Collector or Commissioner, Sheriff, or Constable
- § 48-5-142. Weekly Report of Taxes Collected by Tax Collector or Tax Commissioner to County Governing Authority
- § 48-5-143. Monthly Remittance of State Taxes to Commissioner
- § 48-5-144. Furnishing Report Forms by Commissioner
- § 48-5-145. Effect of Neglect of Duty by Tax Collector or Tax Commissioner
- § 48-5-146. Receipt of Checks or Money Orders by Tax Commissioner or Tax Collector; Liability for Unpaid Checks or Money Orders; Penalty
- § 48-5-147. Use of Lock Box System for Mailed Tax Returns and Payments
- § 48-5-148. Interest on Unpaid Taxes; Rate; Record of Interest and Taxes Collected
- § 48-5-149. Rate of Interest and Penalty on Delinquent Ad Valorem Taxes in Certain Counties; Application During Appeal of Assessment
- § 48-5-150. Alternative Provisions for Interest and Final Settlements; Rate of Interest; Reports; Forfeiture of Commissions
- § 48-5-151. Interest Payments by Tax Collectors and Tax Commissioners
- § 48-5-152. Effect of Failure to Collect Interest and Make Reports and Settlements; Penalty
- § 48-5-153. Reports of Unpaid Taxes by Tax Collector and Tax Commissioner to Commissioner and County Governing Authority; Final Settlement Period
- § 48-5-154. Annual Accounting Reports; Citations for Default, Negligence, or Bad Faith; Approval in Whole or in Part
- § 48-5-155. Removal or Suspension of Tax Collector or Tax Commissioner Failing to Account or Defaulting; Opportunity for Hearing; Citation
- § 48-5-156. Surety's Right to Demand Release From Future Liability; Office Vacated by Failure to Provide New Bond; Liability of New Surety
- § 48-5-157. Transfer of Executions to Tax Collector, Tax Commissioner, or Surety Held Liable for Failure to Collect Taxes; Subrogation
- § 48-5-158. Nonliability of Tax Collector, Tax Commissioner, and Surety for Failure to Collect Taxes
- § 48-5-159. False Reports of Taxes Collected by Tax Collector or Tax Commissioner Pursuant to This Article; Penalty
- § 48-5-160. Duty of Tax Collectors and Tax Commissioners to Keep Stub Book of Tax Receipts
- § 48-5-161. Issue of Execution; Execution Docket; Levy Administration Fee; Collection; Inspection by Grand Jury
- § 48-5-162. Penalties for Violations of Subsection (A) of Code Section 48-5-161
- § 48-5-163. Fee for Issuing Tax Executions; Allowance of Costs on Executions
- § 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
- § 48-5-165. Duty of Tax Collector to Instruct Taxpayers That Negotiable Instruments Are to Be Made Payable to County Tax Office
Cross references.
- Consolidation of offices of tax receiver and tax collector into office of tax commissioner, Ga. Const. 1983, Art. IX, Sec. I, Para. III.
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