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2025 Code of Georgia
Title 48 - Revenue and Taxation (Chs. 1 — 18)
Chapter 5 - Ad Valorem Taxation of Property (Arts. 1 — 13)
Article 4 - County Taxation (§§ 48-5-220 — 48-5-243)
Annotations
Research References & Practice Aids
Cross references.Grants to counties for road construction and maintenance, as such grants relate to relief of ad valorem taxation on tangible property in county, § 36-17-20 et seq.
RESEARCH REFERENCES ALR.Limitation of power to tax as limitation of power to incur indebtedness or vice versa, 97 A. L. R. 1103.
Constitutionality and construction of statute which provides for the use of the general funds or credit of the municipality in event of default or delay in payment of, or inability to collect, or insufficiency of, special assessments for local improvements, 135 A. L. R. 1287.
Hierarchy Notes:O. C. G. A. Title 48
O. C. G. A. Title 48, Ch. 5
Universal Citation:
O.C.G.A. Title 48, Ch. 5, Art. 4
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- § 48-5-220. Purposes of county taxes
- §§ 48-5-221 through 48-5-231. [Reserved]
- § 48-5-232. [Reserved] Advertisement of county property tax assessment
- § 48-5-233. Official collection and paying over of county taxes
- § 48-5-234. Enforcement of collection and payment of county property taxes
- § 48-5-235. Liability of tax commissioners and tax collectors for default or improper conduct
- § 48-5-236. Allowance of commissions of tax commissioners or tax collectors
- § 48-5-237. Payment of taxes where property lies in more than one county
- § 48-5-238. Executions against persons holding county money
- § 48-5-239. Affidavit of illegality by person against whom execution issues
- § 48-5-240. Borrowing county money
- § 48-5-241. Refund or credit of county taxes
- § 48-5-242. Waiver of penalties or interest due on unpaid taxes
- § 48-5-243. Waiver of penalty or interest when default due to military service
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