§ 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 […]
§ 48-5-212. Chief Deputy Tax Receiver, Collector, or Commissioner; Appointment; Duties; Assumption of Duties of Tax Commissioner
Except as otherwise provided in Code Section 48-5-128.1, the tax receiver, tax collector, or tax commissioner of any county shall be authorized to appoint a chief deputy tax receiver, chief deputy tax collector, or chief deputy tax commissioner, provided that such person has met the same training requirements as enumerated in Code Section 48-5-126.1. Such […]