There is a newer version
of
this Section
2020 Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
Article 3 - County Tax Officials and Administration
Part 1 - Tax Receivers
§ 48-5-102. Liability of Tax Receivers and Sureties; Action on Tax Receiver's Bond
Universal Citation:
GA Code § 48-5-102 (2020)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
- Tax receivers and their sureties are liable on their bonds for all penalties or forfeitures they may incur under the law and for all losses, damages, or expenses the state may sustain by reason of their conduct.
- An action may be brought on a tax receiver's bond only when some emergency makes the action necessary.
(Orig. Code 1863, §§ 843, 864; Code 1868, §§ 922, 943; Code 1873, §§ 919, 940; Code 1882, §§ 919, 940; Civil Code 1895, §§ 933, 972; Civil Code 1910, §§ 1196, 1239; Code 1933, §§ 92-4608, 92-4610; Code 1933, § 91A-1304, enacted by Ga. L. 1978, p. 309, § 2.)
OPINIONS OF THE ATTORNEY GENERALWhen a tax receiver is erroneously paid too much commission, the receiver is liable to the state and county for the excess. 1952-53 Op. Att'y Gen. p. 305.
RESEARCH REFERENCES
Am. Jur. 2d.
- 72 Am. Jur. 2d, State and Local Taxation, §§ 769, 942, 943.
C.J.S.- 20 C.J.S., Counties, § 211 et seq. 85 C.J.S., Taxation, § 1149 et seq.
ALR.
- Effect of receiver's failure to discharge tax liens, 39 A.L.R. 1415.
Disclaimer: These codes may not be the most recent version. Georgia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
