Chief Deputy Tax Receiver, Collector, or Commissioner; Appointment; Duties; Assumption of Duties of Tax Commissioner

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Ad Valorem Taxation of Property
  5. County Tax Officials and Administration
  6. County Tax Officials
  7. Chief Deputy Tax Receiver, Collector, or Commissioner; Appointment; Duties; Assumption of Duties of Tax Commissioner

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  1. Except as otherwise provided in Code Section 48-5-128.1, the tax receiver, tax collector, or tax commissioner of any county shall be authorized to appoint a chief deputy tax receiver, chief deputy tax collector, or chief deputy tax commissioner, provided that such person has met the same training requirements as enumerated in Code Section 48-5-126.1.Such chief deputy shall have the duties prescribed by the appointing tax official and the authority prescribed in this Code section.
  2. Except as otherwise provided in Code Section 48-5-128.1, in any county in which a chief deputy tax commissioner has been appointed pursuant to subsection (a) of this Code section and said chief deputy meets all qualifications for the office of tax commissioner, the chief deputy tax commissioner shall assume the duties of the office of the tax commissioner upon the death, resignation, incapacity, or inability of such tax commissioner of any such county to serve. Such chief deputy shall serve until such time as the incapacity or inability of such tax commissioner is removed or until January 1 following the next succeeding general election which occurs more than 60 days after the occurrence of the vacancy or the expiration of the remaining term of office, whichever occurs first. The chief deputy tax commissioner shall receive no additional compensation for performing the duties of such tax commissioner except in cases involving the death or resignation of such tax commissioner, in which case the chief deputy shall receive the same compensation, paid in the same manner, as such tax commissioner would have received less any longevity raises received by the previous tax commissioner. If the next succeeding general election is not one at which county officers are elected and is more than 60 days after the occurrence of the vacancy and unless the incapacity or inability of such tax commissioner is removed prior to such election, a duly qualified person shall be elected tax commissioner at a special election held at the same time as the general election. The person so elected shall take office on January 1 following such election and shall serve for the remainder of the unexpired term of office.

(Code 1981, §48-5-212, enacted by Ga. L. 1988, p. 1449, § 2; Ga. L. 1991, p. 365, § 1; Ga. L. 1994, p. 237, § 2; Ga. L. 1998, p. 1159, § 20.)

Editor's notes.

- Both Ga. L. 1988, p. 586, § 5 and Ga. L. 1988, p. 1449, § 2 enacted a Code Section 48-5-212. The version of Code Section 48-5-212 enacted by Ga. L. 1988, p. 1449, § 2 is set out above.

ARTICLE 4 COUNTY TAXATION

Cross references.

- Grants to counties for road construction and maintenance, as such grants relate to relief of ad valorem taxation on tangible property in county, § 36-17-20 et seq.

RESEARCH REFERENCES

ALR.

- Limitation of power to tax as limitation of power to incur indebtedness or vice versa, 97 A.L.R. 1103.

Constitutionality and construction of statute which provides for the use of the general funds or credit of the municipality in event of default or delay in payment of, or inability to collect, or insufficiency of, special assessments for local improvements, 135 A.L.R. 1287.


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