The judge of the probate court, sitting for county purposes, or the board of county commissioners, or such other county governing authority in this state has the discretionary power and authority to release a given portion of the property of a municipal or county treasurer, tax collector, or tax commissioner from the lien of the state or county or municipality in question against the property of such officers on their respective bonds.
(Ga. L. 1951, p. 751, § 1; Ga. L. 1990, p. 8, § 45.)
RESEARCH REFERENCES
Am. Jur. 2d.
- 72 Am. Jur. 2d, State and Local Taxation, § 769 et seq.
C.J.S.- 85 C.J.S., Taxation, § 1155.