§ 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 […]
§ 48-5-154. Annual Accounting Reports; Citations for Default, Negligence, or Bad Faith; Approval in Whole or in Part
Annually on or before April 20, unless the time is extended by the commissioner for cause which the commissioner deems sufficient, each tax collector or tax commissioner shall make and file an accounting with the commissioner as to state taxes and with the governing authority of his county as to county taxes for the preceding […]
§ 48-5-155. Removal or Suspension of Tax Collector or Tax Commissioner Failing to Account or Defaulting; Opportunity for Hearing; Citation
If any tax collector or tax commissioner fails to submit his account for settlement by April 20 or within such further time, not exceeding four months, as is allowed by the commissioner or, if on examination of the account, defaults are ascertained which are not promptly cured by the tax collector or tax commissioner, the […]
§ 48-5-156. Surety’s Right to Demand Release From Future Liability; Office Vacated by Failure to Provide New Bond; Liability of New Surety
The surety on the bond of the tax collector or tax commissioner shall also have the right to report the failure to account for the default alleged by the commissioner or the county governing authority to the Governor and to demand a release from future liability on the bond of the tax collector or tax […]
§ 48-5-157. Transfer of Executions to Tax Collector, Tax Commissioner, or Surety Held Liable for Failure to Collect Taxes; Subrogation
If a tax collector, tax commissioner, or his sureties are held liable on proceedings by citation, on appeal, or in any other action for having failed by reason of his negligence or bad faith to collect any taxes, the tax collector or tax commissioner, or his surety paying off any liability thus established, shall be […]
§ 48-5-158. Nonliability of Tax Collector, Tax Commissioner, and Surety for Failure to Collect Taxes
Neither a tax collector, tax commissioner, nor his surety shall be liable for failure to collect any state, county, or other taxes from delinquent taxpayers if he or his surety shall make it appear that: By reason of the insolvency of the taxpayer, the tax collector or tax commissioner could not by ordinary care and […]
§ 48-5-159. False Reports of Taxes Collected by Tax Collector or Tax Commissioner Pursuant to This Article; Penalty
It shall be unlawful for any tax collector or tax commissioner to make out a false return or report of the amount of taxes collected which is required to be reported by this article. Any person who violates subsection (a) of this Code section commits the offense of false swearing. History. Ga. L. 1892, p. […]
§ 48-5-161. Issue of Execution; Execution Docket; Levy Administration Fee; Collection; Inspection by Grand Jury
Each tax collector or tax commissioner shall keep an execution docket. On December 20 in each year, unless further time is allowed as provided by law, he shall issue execution against each delinquent or defaulting taxpayer in his county and enter the names of delinquent or defaulting taxpayers on the docket together with an itemized […]