Duties Generally

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It is the duty of the county treasurer:

  1. To collect diligently from all officers and others all moneys due the county;
  2. To examine the minutes and execution dockets of the different courts of the county, to demand and receive all moneys appearing to be due thereon, and to institute proceedings against defaulters;
  3. To pay without delay, when there are sufficient funds, all orders or other debts due, according to their dates; when there are not sufficient funds, payment shall be made as prescribed in Code Section 36-11-4;
  4. To take a receipt on each order when paid and carefully file it away;
  5. To keep a well-bound book in which shall be entered all receipts, stating when received, from whom, and on what account, and all amounts paid out, stating when paid, to whom, and on what account;
  6. To keep a well-bound book in which shall be entered a full description of all county orders or other forms of indebtedness, as they are presented;
  7. To record a copy of the orders of the county governing authority levying county taxes;
  8. To exhibit to the first grand jury at the first session of the superior court of each year a full statement of the condition of the county treasury up to that time;
  9. On the second Monday in January of each year, to file with the county governing authority a full statement of his account, accompanied by his vouchers for the preceding year, together with his estimate of the indebtedness of the county for the ensuing year and the means of providing therefor;
  10. To place his books and vouchers before the grand jury or the county governing authority for examination when called upon to do so;
  11. To appear before the county governing authority or the grand jury to render an account of his actings and doings as county treasurer; and
  12. To publish at the door of the courthouse and in a public newspaper, if there is one published in the county, a copy of his annual statement to the county governing authority.

(Ga. L. 1859, p. 25, § 1; Code 1863, § 527; Code 1858, § 591; Code 1873, § 553; Code 1882, § 553; Civil Code 1895, § 460; Civil Code 1910, § 576; Code 1933, § 23-1015; Ga. L. 1982, p. 3, § 36.)

RESEARCH REFERENCES

C.J.S.

- 20 C.J.S., Counties, §§ 195, 205, 206.


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