2023 CODE OF GEORGIA
Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1)
Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607)
Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212)
Part 1 - TAX RECEIVERS (§§ 48-5-100 — 48-5-109)
Section 48-5-102 - Liability of tax receivers and sureties; action on tax receiver's bond

Universal Citation:
GA Code § 48-5-102 (2023)
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.

  • (a) 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.
  • (b) An action may be brought on a tax receiver's bond only when some emergency makes the action necessary.

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