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GEORGIA CODE (Last Updated: August 20, 2013) |
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Title 48. REVENUE AND TAXATION |
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Chapter 5. AD VALOREM TAXATION OF PROPERTY |
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Article 3. COUNTY TAX OFFICIALS AND ADMINISTRATION |
| Part 1. TAX RECEIVERS |
| § 48-5-100. Election of tax receivers; term of office; commission; vacancy |
| § 48-5-100.1. Assumption of duties by chief clerk upon death, resignation, incapacity, or inability of tax commissioner in certain counties; compensation; election of new tax commissioner |
| § 48-5-101. Oath and bond for tax receivers |
| § 48-5-102. Liability of tax receivers and sureties; action on tax receiver's bond |
| § 48-5-103. Duties of tax receivers |
| § 48-5-104. Refusal by tax receiver or tax commissioner to receive returns; penalty |
| § 48-5-105. Tax return forms furnished by commissioner to tax receivers and tax commissioners |
| § 48-5-105.1. Uniform tangible personal property tax forms |
| § 48-5-106. Time and manner of making and furnishing county tax digests |
| § 48-5-107. Form and size, binding, and labeling of digests |
| § 48-5-108. Entry of returns in digests |
| § 48-5-109. Accumulation of statistical information on taxpayers by tax receivers and tax commissioners |
| Part 2. TAX COLLECTORS |
| § 48-5-120. Election of tax collectors; term of office; commission; vacancy |
| § 48-5-121. Oath of office for tax collectors |
| § 48-5-122. Bonds for tax collectors and tax commissioners |
| § 48-5-123. Approval, filing, and recording of bonds |
| § 48-5-124. Liability of tax collectors, tax commissioners, and sureties; action on bond |
| § 48-5-125. Collection before bond given and oath taken; penalty |
| § 48-5-126. Temporary appointee where tax collector or tax commissioner fails to give satisfactory bond |
| § 48-5-126.1. Training classes for county tax collectors and tax commissioners |
| § 48-5-127. Duties of tax collectors |
| § 48-5-128. Transfer of duties from outgoing to incoming tax collector or tax commissioner |
| § 48-5-128.1. Appointment in certain counties of chief deputy tax commissioner; filling vacancy in office of chief deputy; succession to office of tax commissioner |
| § 48-5-129. Allowance of insolvent lists; reissuance of executions before allowance of insolvent lists |
| § 48-5-130. Allocation of tax on insolvent lists; contents of list of insolvent taxpayers |
| § 48-5-131. Retention of copy of insolvent list by county governing authority; collection of executions |
| § 48-5-132. Disposition of insolvent lists |
| § 48-5-133. Crediting tax collectors and tax commissioners with insolvent lists |
| § 48-5-134. Extension of time to complete digests and pay taxes |
| § 48-5-135. Effect of collection or attempted collection of taxes before filing digest with commissioner |
| § 48-5-136. Schedule of defaulters |
| § 48-5-137. Tax collectors and tax commissioners as ex officio sheriffs |
| § 48-5-137.1. Advertising as additional cost of execution |
| § 48-5-138. Cashbook to be kept by tax collectors and tax commissioners; recording disbursements; audit |
| § 48-5-139. Failure by tax collector or tax commissioner to keep cashbook; penalty |
| § 48-5-140. Accountability of tax collectors and tax commissioners to county governing authority; effect of failure to account; appointment of successor |
| § 48-5-141. Periodic payment to proper officials of money collected by tax collector or commissioner, sheriff, or constable |
| § 48-5-142. Weekly report of taxes collected by tax collector or tax commissioner to county governing authority |
| § 48-5-143. Monthly remittance of state taxes to commissioner |
| § 48-5-144. Furnishing report forms by commissioner |
| § 48-5-145. Effect of neglect of duty by tax collector or tax commissioner |
| § 48-5-146. Receipt of checks or money orders by tax commissioner or tax collector; liability for unpaid checks or money orders; penalty |
| § 48-5-147. Use of lock box system for mailed tax returns and payments |
| § 48-5-148. Interest on unpaid taxes; rate; record of interest and taxes collected |
| § 48-5-149. Rate of interest and penalty on delinquent ad valorem taxes in certain counties; application during appeal of assessment |
| § 48-5-150. Alternative provisions for interest and final settlements; rate of interest; reports; forfeiture of commissions |
| § 48-5-151. Interest payments by tax collectors and tax commissioners |
| § 48-5-152. Effect of failure to collect interest and make reports and settlements; penalty |
| § 48-5-153. Reports of unpaid taxes by tax collector and tax commissioner to commissioner and county governing authority; final settlement period |
| § 48-5-154. Annual accounting reports; citations for default, negligence, or bad faith; approval in whole or in part |
| § 48-5-155. Removal or suspension of tax collector or tax commissioner failing to account or defaulting; opportunity for hearing; citation |
| § 48-5-156. Surety's right to demand release from future liability; office vacated by failure to provide new bond; liability of new surety |
| § 48-5-157. Transfer of executions to tax collector, tax commissioner, or surety held liable for failure to collect taxes; subrogation |
| § 48-5-158. Nonliability of tax collector, tax commissioner, and surety for failure to collect taxes |
| § 48-5-159. False reports of taxes collected by tax collector or tax commissioner pursuant to this article; penalty |
| § 48-5-160. Duty of tax collectors and tax commissioners to keep stub book of tax receipts |
| § 48-5-161. Issue of execution; execution docket; levy administration fee; collection; inspection by grand jury |
| § 48-5-162. Penalties for violations of subsection (a) of Code Section 48-5-161 |
| § 48-5-163. Fee for issuing tax executions; allowance of costs on executions |
| § 48-5-164. Duties of successor tax collector or tax commissioner as to performing uncompleted duties of outgoing collector or commissioner; distribution of commissions; liability |
| § 48-5-165. Duty of tax collector to instruct taxpayers that negotiable instruments are to be made payable to county tax office |
| Part 3. COMPENSATION |
| § 48-5-180. Rate of commissions; commissions where tax collector or tax commissioner is on salary; commission from fee for sale or transfer of motor vehicle license and plate in certain counties |
| § 48-5-181. Deductions of default and insolvent lists for net amount of digests |
| § 48-5-182. Payment of commissions to tax receivers |
| § 48-5-183. Salaries of tax collectors and tax commissioners |
| § 48-5-183.1. Monthly contingent expense allowance for the operation of the office of the tax commissioner |
| Part 4. DELINQUENT TAX OFFICIALS |
| § 48-5-200. Issuance of process against tax receiver, tax collector, or tax commissioner indebted in any way to state |
| § 48-5-201. Issuance of executions against tax collector or tax commissioner upon failure to settle accounts; allowance of credits; interest only on amount of default |
| § 48-5-202. Direction to sheriffs of executions against tax collectors, tax receivers, and tax commissioners; suspension of collection; property bound; proceedings of sale |
| § 48-5-203. Affidavit of illegality to execution against tax collector, tax commissioner, and sureties; trial; damages for delay; appeal |
| § 48-5-204. Authority to vacate commissions of defaulting tax collectors, tax commissioners, or tax receivers; filling vacancies |
| § 48-5-205. Penalties for incomplete or improper digests |
| § 48-5-206. Liability of tax receiver or tax commissioner for making false entry of a return or for causing taxpayer to pay more than lawful tax |
| Part 5. COUNTY TAX OFFICIALS |
| § 48-5-210. County tax receivers, tax collectors, and tax commissioners; election; qualifications for office; vacancies in office |
| § 48-5-211. Interim and emergency filling of vacancies in office of tax receiver, collector, or commissioner |
| § 48-5-212. Chief deputy tax receiver, collector, or commissioner; appointment; duties; assumption of duties of tax commissioner |
REFS & ANNOS
TITLE 48 Chapter 5 Article 3 NOTE
RESEARCH REFERENCES
ALR. --Exemption from taxation of the property of a Y.M.C.A. or Y.W.C.A., 34 ALR 1067; 81 ALR 1453.
Homestead as subject to assessment for local improvements, 79 ALR 712.
Reservation of option or conditions in conveyance which may operate to defeat or extinguish title of exempt grantee as affecting exemption of real estate from taxation, 98 ALR 1372.
Constitutionality of statutes relieving property subject to assessment for improvements from all or part of such assessment, 105 ALR 1169.
Validity and construction of statute or ordinance providing for relief of poor persons from taxes, 123 ALR 597.
Constitutionality, construction, and application of statutes which exempt from taxation mineral land or land used or suitable for growing of certain products or which discriminate in favor of such land, 126 ALR 724.
Enforcement against tax-exempt property of tax on nonexempt property or on owner of tax-exempt property, 159 ALR 461.
Tax exemptions and the contract clause, 173 ALR 15.
Statutory provision that specified fund or property shall be "exempt from taxation," "exempt from any tax," or the like, as exempting such property from estate or succession taxes, 47 ALR2d 999.
Legislative power to exempt from taxation property, purposes, or uses additional to those specified in Constitution, 61 ALR2d 1031.
When is corporation, community chest, fund, foundation, or club "organized and operated exclusively" for charitable or other exempt purposes under Internal Revenue Code, 69 ALR2d 871.
ALR. --Exemption from taxation of the property of a Y.M.C.A. or Y.W.C.A., 34 ALR 1067; 81 ALR 1453.
Homestead as subject to assessment for local improvements, 79 ALR 712.
Reservation of option or conditions in conveyance which may operate to defeat or extinguish title of exempt grantee as affecting exemption of real estate from taxation, 98 ALR 1372.
Constitutionality of statutes relieving property subject to assessment for improvements from all or part of such assessment, 105 ALR 1169.
Validity and construction of statute or ordinance providing for relief of poor persons from taxes, 123 ALR 597.
Constitutionality, construction, and application of statutes which exempt from taxation mineral land or land used or suitable for growing of certain products or which discriminate in favor of such land, 126 ALR 724.
Enforcement against tax-exempt property of tax on nonexempt property or on owner of tax-exempt property, 159 ALR 461.
Tax exemptions and the contract clause, 173 ALR 15.
Statutory provision that specified fund or property shall be "exempt from taxation," "exempt from any tax," or the like, as exempting such property from estate or succession taxes, 47 ALR2d 999.
Legislative power to exempt from taxation property, purposes, or uses additional to those specified in Constitution, 61 ALR2d 1031.
When is corporation, community chest, fund, foundation, or club "organized and operated exclusively" for charitable or other exempt purposes under Internal Revenue Code, 69 ALR2d 871.