GEORGIA CODE (Last Updated: August 20, 2013) |
Title 48. REVENUE AND TAXATION |
Chapter 5. AD VALOREM TAXATION OF PROPERTY |
Article 3. COUNTY TAX OFFICIALS AND ADMINISTRATION |
Part 2. TAX COLLECTORS |
Section 48-5-163. Fee for issuing tax executions; allowance of costs on executions
Latest version.
- (a) Tax collectors shall be allowed a fee of 50 cent(s) for issuing a tax execution.
(b) No tax collector, sheriff, or constable shall receive costs on tax executions unless the costs are collected from the defendant.
Code 1933, § 91A-1361.1, enacted by Ga. L. 1979, p. 5, § 38A.