Duties of Tax Receivers

  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. Duties of Tax Receivers

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It shall be the duty of the tax receiver to:

  1. Receive all tax returns within the time and in the manner prescribed by law;
  2. Make out and perfect the three digests plainly, legibly, and neatly in writing and in figures and to deposit the digests properly;
  3. Post and maintain a notice showing both the days on which his office is open for the purpose of receiving tax returns and also the office hours of his office;
  4. Receive tax returns at any time when a taxpayer applies to submit his returns, except that receipt at such time shall not reduce, eliminate, or otherwise affect any penalty, interest, or similar assessment otherwise due for any return not received as provided in paragraph (1) of this Code section;
  5. Designate, in the discretion of the tax receiver or tax commissioner, the board of assessors to receive tax returns as provided in paragraph (4) of this Code section or to receive applications for homestead exemptions from ad valorem tax, or both;
  6. Reserved;
  7. Enter upon the digests deposited with the governing authority of the county the county taxes levied according to law together with the rate percentage as fixed by the governing authority;
  8. Conform to the rules with which he is furnished and obey such orders as may be given by the commissioner;
  9. Enter upon the digest prepared by him an itemization of all properties exempt from taxation along with the owners of the properties and the reason the properties are exempt from taxation; and
  10. Perform all other duties the law requires and which necessarily under the law appertain to the office of tax receiver.

(Laws 1804, Cobb's 1851 Digest, p. 1045; Laws 1807, Cobb's 1851 Digest, p. 1054; Laws 1812, Cobb's 1851 Digest, p. 1057; Laws 1813, Cobb's 1851 Digest, p. 1059; Ga. L. 1851-52, p. 290, §§ 9-13; Code 1863, § 844; Code 1868, § 923; Code 1873, § 920; Code 1882, § 920; Civil Code 1895, § 934; Civil Code 1910, § 1197; Code 1933, § 92-4611; Ga. L. 1962, p. 533, §§ 1, 2; Ga. L. 1970, p. 641, § 1; Code 1933, § 91A-1305, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1990, p. 1324, §§ 1, 2; Ga. L. 1992, p. 2411, § 2; Ga. L. 1993, p. 577, § 1; Ga. L. 1999, p. 81, § 48.)

OPINIONS OF THE ATTORNEY GENERAL

Duty of tax officials to cause under-returned property to be assessed.

- Tax receiver, the tax collector, and the board of assessors have an independent duty to actively cause under-returned property to be placed on the digest and assessed for taxes. This duty applies to both real and personal property, including automobiles. 1963-65 Op. Att'y Gen. p. 113.

It is not proper for a county tax commissioner to store tax records at home. 1975 Op. Att'y Gen. No. U75-75.

RESEARCH REFERENCES

Am. Jur. 2d.

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

C.J.S.

- 20 C.J.S., Counties, § 377 et seq. 85 C.J.S., Taxation, § 1130 et seq.


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