reglab/housing_qa huggingface dataset:
GA Code § 48-5-73 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 2 - Property Tax Exemptions and Deferral|Part 2 - Tax Deferral for the Elderly|§ 48-5-73. Limitations on Grant of Homestead Tax Deferral

 No tax deferral in any one year shall be granted pursuant to Code Section 48-5-72:    If the total amount of deferred taxes and interest plus the total amount of all other unsatisfied liens on the homestead exceeds 85 percent of the fair market value of the homestead as shown on the county tax digest for the immediately preceding tax year;   If the applicant's gross household income for the immediately preceding calendar year exceeds $15,000.00;   If the homestead for which the deferral is sought is subject to any lien, the terms of which are dictated by federal law, rule, or regulation prohibiting deferral of taxes; or   With respect to taxes levied to retire bonded indebtedness or for special assessments.    (Code 1933, § 91A-2404, enacted by Ga. L. 1980, p. 1707, § 1; Ga. L. 1981, p. 1857, § 24.)
GA Code § 48-5-75 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 2 - Property Tax Exemptions and Deferral|Part 2 - Tax Deferral for the Elderly|§ 48-5-75. Rate of Interest on Amount of Deferred Taxes; Time of Accrual of Interest on Deferred Taxes

  The amount of taxes deferred pursuant to this part shall accrue interest until paid at three-fourths of the rate specified in Code Section 48-2-40.   Interest on taxes deferred pursuant to this part in any year shall begin accruing on the date the taxes were due in that year.    (Code 1933, § 91A-2405, enacted by Ga. L. 1980, p. 1707, § 1; Ga. L. 1981, p. 1857, § 25.)
GA Code § 48-5-76 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 2 - Property Tax Exemptions and Deferral|Part 2 - Tax Deferral for the Elderly|§ 48-5-76. Deferred Taxes and Interest Constitute Prior Lien; Effect of Award for Year's Support on Liens for Deferred Taxes

  The taxes and interest deferred pursuant to this part shall constitute a prior lien and shall attach as of the date and in the same manner and shall be collected as are other liens for taxes, as provided for under this title, but the deferred taxes and interest shall only be due, payable, and delinquent as provided in this part.   Liens for taxes deferred under this part, except for any lien covering the then current tax year, shall not be divested by an award for year's support authorized pursuant to former Chapter 5 of Title 53 as such existed on December 31, 1997, if applicable, or Chapter 3 of Title 53.    (Code 1933, § 91A-2406, enacted by Ga. L. 1980, p. 1707, § 1; Ga. L. 1981, p. 1857, § 26; Ga. L. 1998, p. 128, § 48; Ga. L. 2011, p. 752, § 48/HB 142.)
GA Code § 48-5-77 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 2 - Property Tax Exemptions and Deferral|Part 2 - Tax Deferral for the Elderly|§ 48-5-77. Annual Notification to Property Owner of Sum of Deferred Taxes and Interest Outstanding

 Each year, at the time the tax bills are mailed, the appropriate tax official shall notify each property owner to whom a homestead tax deferral has been previously granted of the accumulated sum of deferred taxes and interest outstanding.   (Code 1933, § 91A-2408, enacted by Ga. L. 1980, p. 1707, § 1; Ga. L. 1981, p. 1857, § 28; Ga. L. 2000, p. 533, § 4.)
GA Code § 48-5-78 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 2 - Property Tax Exemptions and Deferral|Part 2 - Tax Deferral for the Elderly|§ 48-5-78. Change in Ownership or Use Of, or Failure to Maintain Insurance On, Tax-Deferred Homestead; Payment of Deferred Taxes, Interest, and Unsatisfied Liens

  In the event that there is a change in use of tax-deferred property so that the owner is no longer entitled to a homestead exemption for the property, or if the owner fails to maintain the required fire and extended insurance coverage, the total amount of deferred taxes and interest for all previous years shall be due and payable either on the date on which the change in use occurs or on the date failure to maintain insurance occurs.   In the event that there is a change in ownership of tax-deferred property, the total amount of deferred taxes and interest for all previous years shall be due and payable on the date the change in ownership occurs. When, however, the change in ownership is to a surviving spouse and the spouse is eligible for a homestead exemption on the property, the surviving spouse may continue the deferral of previously deferred taxes and interest pursuant to this part.   During any year in which the total amount of deferred taxes, interest, and all other unsatisfied liens on a homestead exceeds 85 percent of the fair market value of the homestead, the appropriate tax official shall immediately notify the owner of the homestead that the portion of taxes and interest which exceeds 85 percent of the value of the homestead shall be due and payable within 30 days of receipt of the notice. Failure to pay the amount due shall cause the total amount of deferred taxes and interest also to become due and payable at the end of the 30 days.   Each year, upon notification, each owner of property on which taxes and interest have been deferred shall submit to the appropriate tax official a list, and the current value, of all outstanding liens on the owner's homestead. Failure to respond to the notification within 30 days of its receipt shall cause the total amount of deferred taxes and interest to become due and payable at the end of the 30 days.   All deferred taxes which are made due and payable by this Code section shall be delinquent and subject to interest in accordance with Code Section 48-5-75 at the end of 120 days following the date the deferred taxes become due and payable.    (Code 1933, § 91A-2409, enacted by Ga. L. 1980, p. 1707, § 1; Ga. L. 1981, p. 1857, § 29; Ga. L. 2000, p. 533, § 5.)
GA Code § 48-5-79 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 2 - Property Tax Exemptions and Deferral|Part 2 - Tax Deferral for the Elderly|§ 48-5-79. Prepayment of Deferred Taxes and Accrued Interest; Partial Payments

  All or part of the deferred taxes and accrued interest may be paid at any time to the appropriate tax official by:   The owner of the property or the spouse of the owner; or   The next of kin of the owner, heir of the owner, child of the owner, or any person having or claiming a legal or equitable interest in the property, provided that no objection is made by the owner within 30 days after the appropriate tax official notifies the owner of the fact that such payment has been tendered. Any payment made under this paragraph shall be deposited in a special escrow account for the 30 day period; and the appropriate tax official shall not make distribution of the amount under Code Section 48-6-74 while the funds are held in escrow.     Any partial payment made pursuant to this Code section shall be applied first to accrued interest. By resolution of the appropriate county or municipal governing authority, a minimum amount of partial payment which may be accepted in the county or municipality pursuant to this part may be established. The required minimum payment shall not exceed $25.00.    (Code 1933, § 91A-2410, enacted by Ga. L. 1980, p. 1707, § 1; Ga. L. 1981, p. 1857, § 30; Ga. L. 1982, p. 3, § 48; Ga. L. 2000, p. 533, § 6.)
GA Code § 48-5-80 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 2 - Property Tax Exemptions and Deferral|Part 2 - Tax Deferral for the Elderly|§ 48-5-80. Distribution of Deferred Tax and Interest Payments; Duty to Keep Record of Property and Amount of Payment

 When any deferred taxes or interest is collected, the appropriate tax official shall maintain a record of the payment, which record shall contain a description of the property and the amount of taxes or interest collected for the property. The appropriate tax official shall distribute payments received to the local tax jurisdictions to whom the taxes and interest are owed.   (Code 1933, § 91A-2411, enacted by Ga. L. 1980, p. 1707, § 1; Ga. L. 2000, p. 533, § 7.)    OPINIONS OF THE ATTORNEY GENERAL
GA Code § 48-5-81 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 2 - Property Tax Exemptions and Deferral|Part 2 - Tax Deferral for the Elderly|§ 48-5-81. Payment by Holder of Deed to Secure Debt or by Mortgagee; Effect on Right to Foreclose

 If any holder of a deed to secure debt or any mortgagee elects to pay the taxes of an applicant who qualifies for and receives a tax deferral, such election shall not give the holder of the deed or the mortgagee the right to foreclose.   (Code 1933, § 91A-2415, enacted by Ga. L. 1980, p. 1707, § 1; Ga. L. 1981, p. 1857, § 32.)
GA Code § 48-5-82 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 2 - Property Tax Exemptions and Deferral|Part 2 - Tax Deferral for the Elderly|§ 48-5-82. Prohibition of Clauses Preventing Applications for Homestead Tax Deferral; Exceptions

 Except with respect to requirements dictated by federal law, rule, or regulation, no mortgage, deed to secure debt, or other agreement may contain a provision, clause, or statement which prohibits the owner from claiming a real property tax deferral on his homestead. Any such provision, clause, or statement executed on or after July 1, 1980, is void and unenforceable.   (Code 1933, § 91A-2412, enacted by Ga. L. 1980, p. 1707, § 1.)
GA Code § 48-5-83 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 2 - Property Tax Exemptions and Deferral|Part 2 - Tax Deferral for the Elderly|§ 48-5-83. Construction of Part

 Nothing in this part shall be construed to prevent the collection of personal property taxes which become a lien against tax-deferred property.   (Code 1933, § 91A-2413, enacted by Ga. L. 1980, p. 1707, § 1.)
GA Code § 48-5-84 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 2 - Property Tax Exemptions and Deferral|Part 2 - Tax Deferral for the Elderly|§ 48-5-84. Penalties for Willfully Filing Incorrect Information

  The following penalties shall be imposed on any person who willfully files information required under Code Sections 48-5-72, 48-5-72.1, and 48-5-78 which is incorrect:   The person shall pay the total amount of taxes and interest deferred, which amount shall immediately become due;   The person shall be disqualified from filing a homestead tax deferral application for the next three years; and   The person shall pay a penalty of 25 percent of the total amount of taxes and interest deferred.     Any person against whom the penalties prescribed in this Code section have been imposed may appeal the penalties imposed to the county board of equalization within 30 days after the penalties are imposed.    (Code 1933, § 91A-2414, enacted by Ga. L. 1980, p. 1707, § 1; Ga. L. 1981, p. 1857, § 31; Ga. L. 1988, p. 466, § 2.)
GA Code § 48-5-100 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 3 - County Tax Officials and Administration|Part 1 - Tax Receivers|§ 48-5-100. Election of Tax Receivers; Term of Office; Commission; Vacancy

 Reserved. Repealed by Ga. L. 1985, p. 489, § 1, effective July 1, 1985.   Editor's notes.   - This Code section was based on Orig. Code 1863, §§ 841, 920; Code 1868, §§ 840, 919; Ga. L. 1872, p. 80, § 8; Code 1873, § 917; Code 1882, § 917; Ga. L. 1894, p. 40, § 1; Civil Code 1895, § 931; Civil Code 1910, § 1194; Ga. L. 1914, p. 47, § 1; Code 1933, § 92-4601; Code 1933, § 91A-1301, enacted by Ga. L. 1978, p. 309, § 2.
GA Code § 48-5-100.1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 3 - County Tax Officials and Administration|Part 1 - Tax Receivers|§ 48-5-100.1. Assumption of Duties by Chief Clerk Upon Death, Resignation, Incapacity, or Inability of Tax Commissioner in Certain Counties; Compensation; Election of New Tax Commissioner

 Repealed by Ga. L. 1994, p. 237, § 2, effective July 1, 1994.   Editor's notes.   - This Code section was based on Ga. L. 1982, p. 543, § 1.
GA Code § 48-5-101 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 3 - County Tax Officials and Administration|Part 1 - Tax Receivers|§ 48-5-101. Oath and Bond for Tax Receivers

 Each elected or appointed tax receiver before entering on the duties of his office shall take and subscribe to the following oath in addition to the oath required of all civil officers:   "I swear that I will truly and faithfully perform the duties of receiver of returns of taxable property, or of persons or things specially taxed in the county to which I am appointed, as required of me by the laws, and will before receiving returns carefully examine each, and will to the best of my ability carry out all the requirements made upon me by the tax laws. So help me God."   At the time he takes the oath, the tax receiver shall give bond and security in a sum equal to one-fourth of the amount of the state tax supposed to be due from the county for the year in which he gives bond. No tax receiver shall be required to give a bond exceeding $10,000.00. The amount of the bond shall be determined by the commissioner before being sent out to the several counties.   (Orig. Code 1863, § 842; Ga. L. 1863-64, p. 124, § 1; Code 1868, § 921; Code 1873, § 918; Code 1882, § 918; Civil Code 1895, § 932; Ga. L. 1896, p. 38, § 1; Ga. L. 1901, p. 23, § 1; Civil Code 1910, § 1195; Code 1933, § 92-4602; Code 1933, § 91A-1302, enacted by Ga. L. 1978, p. 309, § 2.)   Cross references.   - Official bonds, T. 45, C. 4.    JUDICIAL DECISIONS
GA Code § 48-5-102 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 3 - County Tax Officials and Administration|Part 1 - Tax Receivers|§ 48-5-102. Liability of Tax Receivers and Sureties; Action on Tax Receiver's Bond

  Tax receivers and their sureties are liable on their bonds for all penalties or forfeitures they may incur under the law and for all losses, damages, or expenses the state may sustain by reason of their conduct.   An action may be brought on a tax receiver's bond only when some emergency makes the action necessary.    (Orig. Code 1863, §§ 843, 864; Code 1868, §§ 922, 943; Code 1873, §§ 919, 940; Code 1882, §§ 919, 940; Civil Code 1895, §§ 933, 972; Civil Code 1910, §§ 1196, 1239; Code 1933, §§ 92-4608, 92-4610; Code 1933, § 91A-1304, enacted by Ga. L. 1978, p. 309, § 2.)    JUDICIAL DECISIONS
GA Code § 48-5-103 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 3 - County Tax Officials and Administration|Part 1 - Tax Receivers|§ 48-5-103. Duties of Tax Receivers

 It shall be the duty of the tax receiver to:    Receive all tax returns within the time and in the manner prescribed by law;   Make out and perfect the three digests plainly, legibly, and neatly in writing and in figures and to deposit the digests properly;   Post and maintain a notice showing both the days on which his office is open for the purpose of receiving tax returns and also the office hours of his office;   Receive tax returns at any time when a taxpayer applies to submit his returns, except that receipt at such time shall not reduce, eliminate, or otherwise affect any penalty, interest, or similar assessment otherwise due for any return not received as provided in paragraph (1) of this Code section;   Designate, in the discretion of the tax receiver or tax commissioner, the board of assessors to receive tax returns as provided in paragraph (4) of this Code section or to receive applications for homestead exemptions from ad valorem tax, or both;   Reserved;   Enter upon the digests deposited with the governing authority of the county the county taxes levied according to law together with the rate percentage as fixed by the governing authority;   Conform to the rules with which he is furnished and obey such orders as may be given by the commissioner;   Enter upon the digest prepared by him an itemization of all properties exempt from taxation along with the owners of the properties and the reason the properties are exempt from taxation; and   Perform all other duties the law requires and which necessarily under the law appertain to the office of tax receiver.    (Laws 1804, Cobb's 1851 Digest, p. 1045; Laws 1807, Cobb's 1851 Digest, p. 1054; Laws 1812, Cobb's 1851 Digest, p. 1057; Laws 1813, Cobb's 1851 Digest, p. 1059; Ga. L. 1851-52, p. 290, §§ 9-13; Code 1863, § 844; Code 1868, § 923; Code 1873, § 920; Code 1882, § 920; Civil Code 1895, § 934; Civil Code 1910, § 1197; Code 1933, § 92-4611; Ga. L. 1962, p. 533, §§ 1, 2; Ga. L. 1970, p. 641, § 1; Code 1933, § 91A-1305, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1990, p. 1324, §§ 1, 2; Ga. L. 1992, p. 2411, § 2; Ga. L. 1993, p. 577, § 1; Ga. L. 1999, p. 81, § 48.)    JUDICIAL DECISIONS
GA Code § 48-5-104 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 3 - County Tax Officials and Administration|Part 1 - Tax Receivers|§ 48-5-104. Refusal by Tax Receiver or Tax Commissioner to Receive Returns; Penalty

  It shall be unlawful for any tax receiver or tax commissioner to refuse to receive any return of taxes when the return is properly tendered in the presence of a witness and within the time required by law.   Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.    (Orig. Code 1863, § 846; Code 1868, § 925; Code 1873, § 922; Code 1882, § 922; Ga. L. 1895, p. 63, § 2; Penal Code 1895, § 274; Penal Code 1910, § 277; Code 1933, § 92-9918; Code 1933, § 91A-9910, enacted by Ga. L. 1978, p. 309, § 2.)    RESEARCH REFERENCES
GA Code § 48-5-105 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 3 - County Tax Officials and Administration|Part 1 - Tax Receivers|§ 48-5-105. Tax Return Forms Furnished by Commissioner to Tax Receivers and Tax Commissioners

 The commissioner shall adopt and furnish to each tax receiver and tax commissioner a sufficient number of forms to enable the tax receiver or tax commissioner to take the returns of the taxpayers of his county. The forms shall be designed so as to make the items contained in the forms correspond as nearly as practicable to the items on the digests as furnished to the tax receivers and tax commissioners.   (Ga. L. 1884-85, p. 28, § 1; Ga. L. 1886, p. 24, § 1; Civil Code 1895, § 835; Civil Code 1910, § 1093; Code 1933, § 92-6301; Code 1933, § 91A-1306, enacted by Ga. L. 1978, p. 309, § 2.)
GA Code § 48-5-105.1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 3 - County Tax Officials and Administration|Part 1 - Tax Receivers|§ 48-5-105.1. Uniform Tangible Personal Property Tax Forms

  The commissioner shall adopt by rule, subject to Chapter 13 of Title 50, the "Georgia Administrative Procedure Act," an appropriate form or forms for use on a uniform basis throughout the state for the return of tangible personal property.   All returns of tangible personal property shall be made pursuant to the form or forms adopted by the commissioner pursuant to subsection (a) of this Code section.   The commissioner shall furnish each appropriate local tax official a sufficient number of the forms adopted pursuant to this Code section to take the returns of the taxpayers of his county.   In the content of the form adopted pursuant to subsection (a) of this Code section, nothing shall be included that would take from the county boards of tax assessors the authority to see that all taxable property within the county is assessed and returned at fair market value.    (Code 1933, § 91A-1306.1, enacted by Ga. L. 1981, p. 1554, § 1.)    RESEARCH REFERENCES
GA Code § 48-5-106 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 3 - County Tax Officials and Administration|Part 1 - Tax Receivers|§ 48-5-106. Time and Manner of Making and Furnishing County Tax Digests

 The tax receiver or tax commissioner shall make out three legible county tax digests and when the tax returns have been finally adjusted and fixed as provided by law he shall furnish one copy of the revised and corrected digest to the commissioner, one to the county governing authority, and one to the tax collector.   (Ga. L. 1851-52, p. 291, § 13; Code 1863, § 781; Code 1868, § 845; Code 1873, § 849; Code 1882, § 849; Civil Code 1895, § 838; Civil Code 1910, § 1096; Ga. L. 1913, p. 123, § 1; Code 1933, § 92-6303; Code 1933, § 91A-1307, enacted by Ga. L. 1978, p. 309, § 2.)    JUDICIAL DECISIONS
GA Code § 48-5-107 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 3 - County Tax Officials and Administration|Part 1 - Tax Receivers|§ 48-5-107. Form and Size, Binding, and Labeling of Digests

 Reserved. Repealed by Ga. L. 2005, p. 529, § 1/HB 556, effective July 1, 2005.   Editor's notes.   - This Code section was based on Laws 1845, Cobb's 1851 Digest, p. 1076; Code 1863, § 778; Code 1868, § 842; Code 1873, § 846; Code 1882, § 846; Civil Code 1895, § 836; Civil Code 1910, § 1094; Ga. L. 1913, p. 123, § 1; Code 1933, § 92-6304; Code 1933, § 91A-1308, enacted by Ga. L. 1978, p. 309, § 2.
GA Code § 48-5-108 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 3 - County Tax Officials and Administration|Part 1 - Tax Receivers|§ 48-5-108. Entry of Returns in Digests

 Land and interests in land, together with the returns of personal estates and other interests subject to taxation, shall be returned and set down in the digest in separate columns according to the classification furnished to the tax receivers and tax commissioners by the commissioner in each year, and the aggregate value of the property shall be extended.   (Ga. L. 1851-52, p. 290, § 13; Code 1863, § 780; Code 1868, § 844; Code 1873, § 848; Code 1882, § 848; Civil Code 1895, § 837; Civil Code 1910, § 1095; Code 1933, § 92-6305; Code 1933, § 91A-1309, enacted by Ga. L. 1978, p. 309, § 2.)
GA Code § 48-5-109 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 3 - County Tax Officials and Administration|Part 1 - Tax Receivers|§ 48-5-109. Accumulation of Statistical Information on Taxpayers by Tax Receivers and Tax Commissioners

 Each tax receiver and tax commissioner shall accumulate statistical information, in regard to taxpayers, of such nature as they deem to be of benefit to the commissioner. Nothing contained in this Code section shall preclude or prohibit the commissioner from collecting such information as he deems necessary and beneficial in discharging the official duties of his office.   (Ga. L. 1966, p. 393, § 1; Code 1933, § 91A-1310, enacted by Ga. L. 1978, p. 309, § 2.)
GA Code § 48-5-120 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 3 - County Tax Officials and Administration|Part 2 - Tax Collectors|§ 48-5-120. Election of Tax Collectors; Term of Office; Commission; Vacancy

 Reserved. Repealed by Ga. L. 1985, p. 489, § 2, effective July 1, 1985.   Editor's notes.   - This Code section was based on Orig. Code 1863, §§ 851, 852; Code 1868, §§ 930, 931; Ga. L. 1872, p. 80, § 8; Code 1873, §§ 927, 928; Code 1882, §§ 927, 928; Ga. L. 1894, p. 40, § 1; Civil Code 1895, §§ 942, 943; Civil Code 1910, §§ 1204, 1205; Ga. L. 1914, p. 47, § 1; Code 1933, § 92-4701; Code 1933, § 91A-1320, enacted by Ga. L. 1978, p. 309, § 2.