§ 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 […]
§ 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 […]
§ 48-5-148. Interest on Unpaid Taxes; Rate; Record of Interest and Taxes Collected
Except as otherwise expressly provided for by law, ad valorem taxes due the state or any county remaining unpaid on December 20 in each year shall bear interest at the rate specified in Code Section 48-2-40 from December 20, and each tax collector and tax commissioner shall collect the interest on unpaid taxes and account […]
§ 48-5-150. Alternative Provisions for Interest and Final Settlements; Rate of Interest; Reports; Forfeiture of Commissions
The governing authority of any county, with the approval of the tax collector or tax commissioner, may provide by resolution that all taxes due the state or the county remaining unpaid either on November 15 or December 1 in each year as specified in such resolution shall bear interest at the rate specified in Code […]