§ 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 […]
§ 48-5-210. County Tax Receivers, Tax Collectors, and Tax Commissioners; Election; Qualifications for Office; Vacancies in Office
County tax receivers, tax collectors, and tax commissioners shall be elected by the voters of their respective counties at the time and in the manner provided by law. Each such officer shall be elected for a term of four years. No person shall be eligible to offer for election to or hold the office of […]
§ 48-5-211. Interim and Emergency Filling of Vacancies in Office of Tax Receiver, Collector, or Commissioner
Except as otherwise provided in Code Section 48-5-212, as soon as a vacancy occurs in the office of county tax receiver, tax collector, or tax commissioner, the judge of the probate court shall appoint a qualified person to discharge the duties of such officer until the vacancy is filled. When a vacancy occurs as provided […]
§ 48-5-144. Furnishing Report Forms by Commissioner
The commissioner shall have prepared and shall furnish the several tax collectors and tax commissioners suitable forms on which to make their reports. History. Ga. L. 1896, p. 35, § 5; Civil Code 1910, § 1217; Code 1933, § 92-4915; Code 1933, § 91A-1343, enacted by Ga. L. 1978, p. 309, § 2.
§ 48-5-162. Penalties for Violations of Subsection (A) of Code Section 48-5-161
For a violation of any of the provisions of subsection (a) of Code Section 48-5-161, the tax collector or tax commissioner so violating shall forfeit all or such part of his commissions as the grand jury of the county shall recommend. If the tax collector or tax commissioner fails to pay over the penalty imposed, […]
§ 48-5-145. Effect of Neglect of Duty by Tax Collector or Tax Commissioner
If any tax collector or tax commissioner fails or refuses to make payment, if he makes a false return, or if he fails or refuses to file the report as required, it shall be the duty of the commissioner or the county governing authority to report such facts to the Governor. The Governor shall cause […]
§ 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
In case a tax collector or tax commissioner has been succeeded in office by another person, a list of the uncollected items of tax appearing in the account of the outgoing tax collector or tax commissioner at the time of the accounting shall be furnished by the commissioner or the county governing authority to the […]
§ 48-5-146. Receipt of Checks or Money Orders by Tax Commissioner or Tax Collector; Liability for Unpaid Checks or Money Orders; Penalty
No tax commissioner or tax collector shall be personally liable for unpaid checks or money orders received in payment of taxes and license fees when: The county governing authority has authorized the receipt of personal, company, certified, treasurer’s, or cashier’s checks, or bank, postal, or express money orders in payment of taxes and license fees; […]
§ 48-5-165. Duty of Tax Collector to Instruct Taxpayers That Negotiable Instruments Are to Be Made Payable to County Tax Office
It shall be the duty of each tax collector, whether acting on behalf of the county, municipality, board of education, or as an agent of the state, to instruct the taxpayers that any check, money order, or other similar bankable paper for the payment of taxes shall be made payable to the county tax office […]
§ 48-5-147. Use of Lock Box System for Mailed Tax Returns and Payments
The governing authority of each county, municipality, and other political subdivision of the state may enter into a contract for a lock box system with any bank in this state to have the bank receive, process, and deposit mailed tax returns and payments. In any county of this state in which the county tax collector […]