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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 |
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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 |
REFS & ANNOS
TITLE 48 Chapter 5 Article 3 Part 3 NOTE
OPINIONS OF THE ATTORNEY GENERAL
EDITOR'S NOTES. --In light of the similarity of the provisions, opinions under former Code 1933, Ch. 92-53 are included in the annotations for this part.
TAX COMMISSIONER'S COMPENSATION. --Salary of the tax commissioner must either be established by former Code 1933, Ch. 92-53 (see this part), which sets the minimum compensation for tax commissioners, or by local legislation, whichever results in a higher salary. 1977 Op. Att'y Gen. No. U77-8.
EDITOR'S NOTES. --In light of the similarity of the provisions, opinions under former Code 1933, Ch. 92-53 are included in the annotations for this part.
TAX COMMISSIONER'S COMPENSATION. --Salary of the tax commissioner must either be established by former Code 1933, Ch. 92-53 (see this part), which sets the minimum compensation for tax commissioners, or by local legislation, whichever results in a higher salary. 1977 Op. Att'y Gen. No. U77-8.