PocketLaw | Georgia Code | Tax Collectors

Tax Collectors

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Section
48-5-120

Election of Tax Collectors; Term of Office; Commission; Vacancy

Section
48-5-121

Oath of Office for Tax Collectors

Section
48-5-122

Bonds for Tax Collectors and Tax Commissioners

Section
48-5-123

Approval, Filing, and Recording of Bonds

Section
48-5-124

Liability of Tax Collectors, Tax Commissioners, and Sureties; Action on Bond

Section
48-5-125

Collection Before Bond Given and Oath Taken; Penalty

Section
48-5-126

Temporary Appointee Where Tax Collector or Tax Commissioner Fails to Give Satisfactory Bond

Section
48-5-126.1

Training Classes for County Tax Collectors and Tax Commissioners

Section
48-5-127

Duties of Tax Collectors

Section
48-5-128

Transfer of Duties From Outgoing to Incoming Tax Collector or Tax Commissioner

Section
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

Section
48-5-129

Allowance of Insolvent Lists; Reissuance of Executions Before Allowance of Insolvent Lists

Section
48-5-130

Allocation of Tax on Insolvent Lists; Contents of List of Insolvent Taxpayers

Section
48-5-131

Retention of Copy of Insolvent List by County Governing Authority; Collection of Executions

Section
48-5-132

Disposition of Insolvent Lists

Section
48-5-133

Crediting Tax Collectors and Tax Commissioners With Insolvent Lists

Section
48-5-134

Extension of Time to Complete Digests and Pay Taxes

Section
48-5-135

Effect of Collection or Attempted Collection of Taxes Before Filing Digest With Commissioner

Section
48-5-136

Schedule of Defaulters

Section
48-5-137

(Effective Until January 1, 2021. See note.) Tax Collectors and Tax Commissioners as Ex Officio Sheriffs

Section
48-5-137

(Effective January 1, 2021. See note.) Tax Collectors and Tax Commissioners as Ex Officio Sheriffs

Section
48-5-137.1

Advertising as Additional Cost of Execution

Section
48-5-138

Cashbook to Be Kept by Tax Collectors and Tax Commissioners; Recording Disbursements; Audit

Section
48-5-139

Failure by Tax Collector or Tax Commissioner to Keep Cashbook; Penalty

Section
48-5-140

Accountability of Tax Collectors and Tax Commissioners to County Governing Authority; Effect of Failure to Account; Appointment of Successor

Section
48-5-141

Periodic Payment to Proper Officials of Money Collected by Tax Collector or Commissioner, Sheriff, or Constable

Section
48-5-142

Weekly Report of Taxes Collected by Tax Collector or Tax Commissioner to County Governing Authority

Section
48-5-143

Monthly Remittance of State Taxes to Commissioner

Section
48-5-144

Furnishing Report Forms by Commissioner

Section
48-5-145

Effect of Neglect of Duty by Tax Collector or Tax Commissioner

Section
48-5-146

Receipt of Checks or Money Orders by Tax Commissioner or Tax Collector; Liability for Unpaid Checks or Money Orders; Penalty

Section
48-5-147

Use of Lock Box System for Mailed Tax Returns and Payments

Section
48-5-148

Interest on Unpaid Taxes; Rate; Record of Interest and Taxes Collected

Section
48-5-149

Rate of Interest and Penalty on Delinquent Ad Valorem Taxes in Certain Counties; Application During Appeal of Assessment

Section
48-5-150

Alternative Provisions for Interest and Final Settlements; Rate of Interest; Reports; Forfeiture of Commissions

Section
48-5-151

Interest Payments by Tax Collectors and Tax Commissioners

Section
48-5-152

Effect of Failure to Collect Interest and Make Reports and Settlements; Penalty

Section
48-5-153

Reports of Unpaid Taxes by Tax Collector and Tax Commissioner to Commissioner and County Governing Authority; Final Settlement Period

Section
48-5-154

Annual Accounting Reports; Citations for Default, Negligence, or Bad Faith; Approval in Whole or in Part

Section
48-5-155

Removal or Suspension of Tax Collector or Tax Commissioner Failing to Account or Defaulting; Opportunity for Hearing; Citation

Section
48-5-156

Surety's Right to Demand Release From Future Liability; Office Vacated by Failure to Provide New Bond; Liability of New Surety

Section
48-5-157

Transfer of Executions to Tax Collector, Tax Commissioner, or Surety Held Liable for Failure to Collect Taxes; Subrogation

Section
48-5-158

Nonliability of Tax Collector, Tax Commissioner, and Surety for Failure to Collect Taxes

Section
48-5-159

False Reports of Taxes Collected by Tax Collector or Tax Commissioner Pursuant to This Article; Penalty

Section
48-5-160

Duty of Tax Collectors and Tax Commissioners to Keep Stub Book of Tax Receipts

Section
48-5-161

Issue of Execution; Execution Docket; Levy Administration Fee; Collection; Inspection by Grand Jury

Section
48-5-162

Penalties for Violations of Subsection (A) of Code Section 48-5-161

Section
48-5-163

Fee for Issuing Tax Executions; Allowance of Costs on Executions

Section
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

Section
48-5-165

Duty of Tax Collector to Instruct Taxpayers That Negotiable Instruments Are to Be Made Payable to County Tax Office