Transfer of Duties From Outgoing to Incoming Tax Collector or Tax Commissioner

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. Transfer of Duties From Outgoing to Incoming Tax Collector or Tax Commissioner

When the tax collector or tax commissioner of any county is succeeded by another, the outgoing tax collector or tax commissioner shall no longer be authorized to collect taxes or enforce executions issued for the collection of taxes. All uncompleted duties in respect to the collection of taxes and enforcement of executions shall pass to the successor tax collector or tax commissioner as provided by Code Section 48-5-164.

(Ga. L. 1872, p. 80, § 8; Ga. L. 1873, § 1320; Code 1882, § 1320; Civil Code 1895, § 98; Ga. L. 1898, p. 41, § 1; Civil Code 1910, § 112; Ga. L. 1933, p. 78, § 10; Code 1933, § 92-4703; Code 1933, § 91A-1322, enacted by Ga. L. 1978, p. 309, § 2.)

RESEARCH REFERENCES

C.J.S.

- 85 C.J.S., Taxation, § 1103.

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