GA Code § 36-6-12 (2021)
2021 Georgia Code|Title 36 - Local Government|Chapter 6 - County Treasurer|§ 36-6-12. Compensation and Fees

 County treasurers are entitled to receive the following fees:    For receiving and paying out county funds:   Two and one-half percent for receiving all sums up to $10,000.00.   Two and one-half percent for paying out all sums up to $10,000.00.   One and one-fourth percent for receiving the excess of any sum over $10,000.00.   One and one-fourth percent for paying out the excess of any sum over $10,000.00.     For making his returns to the grand jury, $1.00.   For making his returns to the judge of the probate court, $1.00.  However, in no case shall the compensation of a county treasurer exceed the sum of $3,000.00 per annum, unless within the sole discretion of the proper governing authority of the county the compensation is increased to a sum not to exceed $3,600.00 per annum.     (Orig. Code 1863, § 3627; Code 1868, § 3652; Code 1873, § 3703; Ga. L. 1874, p. 20, § 1; Code 1882, § 3703; Ga. L. 1890-91, p. 76, § 1; Civil Code 1895, § 472; Civil Code 1910, § 588; Code 1933, § 23-1013; Ga. L. 1953, Nov.-Dec. Sess., p. 176, § 1.)   Cross references.   - Compensation of county officers generally, Ga. Const. 1983, Art. IX, Sec. I, Para. III.    Authority of General Assembly to fix compensation of county treasurers, § 36-6-1.   JUDICIAL DECISIONS   How commissions to be computed.    - Commissions allowed to county treasurers under former Civil Code 1895, § 472 (see now O.C.G.A. § 36-6-12) are to be computed upon their annual receipts and disbursements and not semiannual returns as provided by Ga. L. 1876, p. 13, §§ 1-3 (see now O.C.G.A. § 36-1-7). Burks v. Commissioners of Dougherty County, 99 Ga. 181, 25 S.E. 270 (1896).    Law providing compensation for county treasurers is found in this section, and by reference to that it will be observed that the county treasurer receives compensation only for paying out "county funds" and for certain other services. McFarlin v. Board of Drainage Comm'rs, 153 Ga. 766, 113 S.E. 447 (1922).    Moneys received from sale of bonds lawfully issued by county for erection of a courthouse are "county funds" within the meaning of this section. Chattooga County v. Megginson, 139 Ga. 509, 77 S.E. 579 (1913).    Moneys received from temporary loan or loans to supply casual deficiencies of revenue, lawfully made, are "county funds" within the meaning of this section. Williams v. Sumter County, 21 Ga. App. 716, 94 S.E. 913 (1918).   No right to commission for disbursing money illegally borrowed.    - When a county treasurer receives from the county authorities, by virtue of the treasurer's office, money which has been illegally borrowed by the authorities, and disburses the money for current expenses of the county, and the illegal loans are repaid from money coming from taxes or other legitimate sources, the treasurer is not entitled to commissions for handling the illegally borrowed money, to be paid out of county funds proper. Roberts v. Dancer, 144 Ga. 341, 87 S.E. 287 (1915); Williams v. Sumter County, 21 Ga. App. 716, 94 S.E. 913 (1918).   Paying accrued interest.    - Treasurer, for making a disbursement of county funds in paying accrued interest on bonds, is entitled to commissions. Chattooga County v. Megginson, 139 Ga. 509, 77 S.E. 579 (1913).   Effect of local Act.    - Under Ga. Const. 1877, Art. I, Sec. IV, Para. I (no comparable provision in Ga. Const. 1983), the legislature may fix the compensation of county treasurers, and if such a local Act is passed, it is paramount to this section that the treasurer is paid according to the terms of the Act instead of the terms of this section. Phillips v. Hanks, 154 Ga. 244, 113 S.E. 806 (1922).    For constitutionality of local Act fixing compensation of county treasurer, see Moore v. Houston County, 124 Ga. 898, 53 S.E. 506 (1906).    Cited in Hicks v. Bibb County, 44 Ga. App. 538, 162 S.E. 157 (1932); Richmond County v. Pierce, 234 Ga. 274, 215 S.E.2d 665 (1975).   RESEARCH REFERENCES   C.J.S.   - 20 C.J.S., Counties, §§ 177, 195, 205, 206.