§ 48-5-181. Deductions of Default and Insolvent Lists for Net Amount of Digests
In arriving at the net amount of the digest, the default list shall be deducted in the case of tax receivers and the insolvent list shall be deducted in the case of tax collectors. History. Laws 1847, Cobb’s 1851 Digest, p. 1079; Ga. L. 1851-52, p. 288, § 19; Code 1863, § 738; Code 1868, […]
§ 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 […]
§ 48-5-183.1. Monthly Contingent Expense Allowance for the Operation of the Office of the Tax Commissioner
In addition to any salary, fees, or expenses now or hereafter provided by law, the governing authority of each county is authorized to provide as contingent expenses for the operation of the office of tax commissioner, and payable from county funds, a monthly expense allowance of not less than the amount fixed in the following […]
§ 48-5-200. Issuance of Process Against Tax Receiver, Tax Collector, or Tax Commissioner Indebted in Any Way to State
The commissioner may issue execution or other legal process against a tax receiver, tax collector, or tax commissioner when or if the tax receiver, tax collector, or tax commissioner: Receives commissions which he is not entitled to receive or retain; Becomes possessed in any other manner of any money belonging to the state; or Incurs […]
§ 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
If any tax collector or tax commissioner fails to settle his accounts with the commissioner as provided by law, the commissioner shall issue execution against the tax collector or tax commissioner and his sureties for the principal amount, together with interest at the rate of 20 percent per annum on the amount. If upon a […]
§ 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 […]
§ 48-5-203. Affidavit of Illegality to Execution Against Tax Collector, Tax Commissioner, and Sureties; Trial; Damages for Delay; Appeal
Whenever the commissioner issues an execution against any defaulting tax collector or tax commissioner and the sureties on his official bond, as set forth in Code Section 48-5-201, the tax collector, tax commissioner, or any surety on his bond at any time after the issuance of the execution and before a sale thereunder may file […]
§ 48-5-204. Authority to Vacate Commissions of Defaulting Tax Collectors, Tax Commissioners, or Tax Receivers; Filling Vacancies
The Governor may vacate the commissions of defaulting tax collectors or tax commissioners or of tax receivers failing or refusing to do their duty, to give bond, or to take the oath required by law. In any such event, the vacancy shall be filled in the manner prescribed for other vacancies. History. Laws 1826, Cobb’s […]
§ 48-5-205. Penalties for Incomplete or Improper Digests
If a tax receiver or tax commissioner fails to have his or her digest completed and deposited by September 1 in each year, unless excused by provisions of law or by the commissioner, such tax receiver or tax commissioner shall forfeit one-tenth of his or her commissions for each week’s delay. If the delay extends […]