Liability of Tax Receivers and Sureties; Action on Tax Receiver's Bond

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Ad Valorem Taxation of Property
  5. County Tax Officials and Administration
  6. Tax Receivers
  7. Liability of Tax Receivers and Sureties; Action on Tax Receiver's Bond

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  1. Tax receivers and their sureties are liable on their bonds for all penalties or forfeitures they may incur under the law and for all losses, damages, or expenses the state may sustain by reason of their conduct.
  2. An action may be brought on a tax receiver's bond only when some emergency makes the action necessary.

(Orig. Code 1863, §§ 843, 864; Code 1868, §§ 922, 943; Code 1873, §§ 919, 940; Code 1882, §§ 919, 940; Civil Code 1895, §§ 933, 972; Civil Code 1910, §§ 1196, 1239; Code 1933, §§ 92-4608, 92-4610; Code 1933, § 91A-1304, enacted by Ga. L. 1978, p. 309, § 2.)

OPINIONS OF THE ATTORNEY GENERAL

When a tax receiver is erroneously paid too much commission, the receiver is liable to the state and county for the excess. 1952-53 Op. Att'y Gen. p. 305.

RESEARCH REFERENCES

Am. Jur. 2d.

- 72 Am. Jur. 2d, State and Local Taxation, §§ 769, 942, 943.

C.J.S.

- 20 C.J.S., Counties, § 211 et seq. 85 C.J.S., Taxation, § 1149 et seq.

ALR.

- Effect of receiver's failure to discharge tax liens, 39 A.L.R. 1415.


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