US Lawyer Database

§ 48-5-182. Payment of Commissions to Tax Receivers

The tax collector shall pay to the tax receiver his commissions due by the state and by the county, but only upon the production of the commissioner’s receipt for the tax receiver’s net digest and only with a specification in the digest of the amount of commissions to which the tax receiver is entitled. The […]

§ 48-5-183. Salaries of Tax Collectors and Tax Commissioners

Nothing contained in this Code section shall apply to any tax commissioner or tax collector who is compensated by the fee system of compensation in lieu of a fixed salary. On and after January 1, 1995, no tax collector or tax commissioner in a county having a population of 45,000 or more shall be entitled […]

§ 48-5-202. Direction to Sheriffs of Executions Against Tax Collectors, Tax Receivers, and Tax Commissioners; Suspension of Collection; Property Bound; Proceedings of Sale

All executions and other process against tax collectors, tax receivers, and tax commissioners shall be directed to all and singular the sheriffs of the state and shall be executed by the sheriffs, their lawful deputies, or other officers lawfully in their stead. Executions issued pursuant to subsection (a) of this Code section shall not be […]