2020 Georgia Code
Title 48 - Revenue and Taxation
Chapter 5 - Ad Valorem Taxation of Property
Article 4 - County Taxation
§ 48-5-233. Official Collection and Paying Over of County Taxes
All taxes levied for county purposes shall be assessed upon the tax commissioner's or tax receiver's books for each year and shall be collected by the tax commissioner or tax collector. After collection, the tax commissioner or tax collector shall pay the taxes to the county treasurer.
(Orig. Code 1863, § 491; Code 1868, § 553; Ga. L. 1872, p. 78, § 8; Code 1873, § 519; Code 1882, § 519; Civil Code 1895, § 408; Civil Code 1910, § 517; Code 1933, § 92-3803; Code 1933, § 91A-1214, enacted by Ga. L. 1978, p. 309, § 2.)
Law reviews.- For note discussing problems with profits generated by escrow account, and proposing federal legislative reform, see 10 Ga. St. B. J. 618 (1974).
JUDICIAL DECISIONS
Collection of sanitation assessments not prohibited.
- Sanitation assessments are not taxes but service charges, and thus collection of those charges is not prohibited. Levetan v. Lanier Worldwide, Inc., 265 Ga. 323, 454 S.E.2d 504 (1995).
Telephone companies were authorized to collect 911 charges and retain fee.
- O.C.G.A. § 46-5-134(a)(1)(B) clearly authorized telephone service providers to collect the 911 charge, and § 46-5-134(d) authorized providers to retain an administrative fee; to the extent § 46-5-134 conflicted with O.C.G.A. § 48-5-233, which was part of the 1860 Code, it prevailed as a later, more specific statute. Even if there was a conflict between the 911 Act and § 48-5-233, that was not a compelling reason to conclude that the 911 charge was a fee rather than a tax. Bellsouth Telecoms., LLC v. Cobb County, 305 Ga. 144, 824 S.E.2d 233 (2019).
RESEARCH REFERENCES
C.J.S.
- 20 C.J.S., Counties, § 382 et seq.
