All boards of county commissioners, county commissioners, county managers, or other persons or bodies having charge of receipts and expenditures of county moneys shall publish a financial statement once each calendar year in the paper in which sheriff's advertisements are published in their respective counties. A copy of this statement shall also be posted twice each year for a period of not less than 30 days on the bulletin boards of the various county courthouses. The statement shall set forth the source of all income and a summary of all expenditures in a plain and simple manner that can be easily understood by all taxpaying citizens. The statement shall also contain a report of all money owed by the county, current bills excepted, of the number of tax delinquents, and the total amount of tax delinquency.
(Ga. L. 1952, p. 337, §§ 1, 2.)
OPINIONS OF THE ATTORNEY GENERAL
Use of public funds to publish tax delinquent list approved.
- Board of commissioners of a county can spend public funds to publish a list of delinquent taxpayers in the local newspaper. 1970 Op. Att'y Gen. No. U70-203.
RESEARCH REFERENCES
C.J.S.
- 20 C.J.S., Counties, § 318.