Duties of Tax Collectors

1. Law
2. Georgia Code
3. Revenue and Taxation
4. Ad Valorem Taxation of Property
5. County Tax Officials and Administration
6. Tax Collectors
7. Duties of Tax Collectors

1. It shall be the duty of the tax collector to:
   1. Collect diligently and pay promptly the funds allowed the state by law and the county taxes to the commissioner and the county treasurer, respectively;
   2. Have his insolvent lists allowed in the manner provided by law before final settlement with the commissioner;
   3. Post and maintain a notice showing both the days on which his office is open for the purpose of collecting taxes and also the office hours of his office;
   4. 1. Pay the tax receiver his commissions upon the production of the commissioner's receipt for his digest together with a specification therein of the amount of commissions to which he is entitled; and
      2. Submit the tax receiver's receipts together with his receipts thereon to the commissioner before he shall be allowed credits for such commissions;
   5. Conform to such rules as may be furnished and obey such orders as may be given by the commissioner;
   6. Issue executions as provided by law for all taxes due the state or any county remaining unpaid after the time provided by law for payment;
   7. Keep a permanent qualification or voters' book and make up the registration lists, as provided by Article 6 of Chapter 2 of Title 21; and
   8. Perform all other duties that the law requires and which necessarily under the law appertain to the office of tax collector.
2. The tax collector or tax commissioner and his agents, servants, and employees shall not be obligated to furnish a written receipt for the payment of any tax or license fee to any taxpayer or person making the payment when the payment is paid by check, money order, or other instrument payable or endorsed to bearer, payee, or endorsee, except when the taxpayer or person making the payment on behalf of the taxpayer demands a receipt.

(Laws 1804, Cobb's 1851 Digest, p. 1046; Laws 1812, Cobb's 1851 Digest, p. 1058; Ga. L. 1857, p. 131, §§ 7-15; Ga. L. 1858, p. 102, § 1; Ga. L. 1862-63, p. 56, § 2; Code 1863, § 858; Code 1868, § 937; Ga. L. 1873, p. 5, §§ 3, 4; Code 1873, § 934; Ga. L. 1875, p. 120, § 1; Ga. L. 1878-79, p. 78, § 2; Code 1882, § 934; Civil Code 1895, § 949; Civil Code 1910, § 1211; Code 1933, § 92-4901; Ga. L. 1962, p. 532, § 1; Code 1933, § 91A-1328, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 1390, § 1; Ga. L. 1981, p. 1906, § 1; Ga. L. 1982, p. 3, § 48; Ga. L. 1982, p. 996, §§ 1, 4; Ga. L. 1992, p. 2411, § 4.)

OPINIONS OF THE ATTORNEY GENERAL

Justice of the peace plays no part in the actual collection of back taxes, either county or state. 1969 Op. Att'y Gen. No. 69-263.

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

- Tax receiver, the tax collector, and the board of assessors has 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.

Commissions on taxes which have not been collected.

- Contrary to existing Georgia cases, the tax receiver is entitled to commissions on taxes which have not been collected. 1952-53 Op. Att'y Gen. p. 305.

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

Collection of motor vehicle registration fees in Baldwin County.

- Since Ga. L. 1964, Ex. Sess., p. 382 gives the governing authority of Baldwin County the authority to require motor vehicle registration fees, collect these fees, and promulgate the necessary rules and regulations, the governing authority can require the tax collector to collect the fees. 1968 Op. Att'y Gen. No. 68-51.

RESEARCH REFERENCES

Am. Jur. 2d.

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

C.J.S.

- 85 C.J.S., Taxation, § 1130 et seq.

ALR.

- Necessity of publishing list of lands delinquent for nonpayment of taxes, and effect of failure to publish list, 81 A.L.R. 1246.

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