reglab/housing_qa huggingface dataset:
GA Code § 48-5-121 (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|§ 48-5-121. Oath of Office for Tax Collectors

 Each tax collector 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, ________, tax collector of the County of ________, do swear that I will faithfully discharge the duties required of me by law as tax collector, and that I will diligently collect all taxes required by law for me to collect and faithfully pay these over to the persons authorized to receive the same. So help me God."   (Orig. Code 1863, § 853; Code 1868, § 932; Code 1873, § 929; Code 1882, § 929; Civil Code 1895, § 944; Civil Code 1910, § 1206; Code 1933, § 92-4702; Code 1933, § 91A-1321, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1992, p. 2411, § 3; Ga. L. 1995, p. 10, § 48.)    RESEARCH REFERENCES
GA Code § 48-5-122 (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|§ 48-5-122. Bonds for Tax Collectors and Tax Commissioners

  Tax collectors and tax commissioners shall give bond and security for 40 percent of the state tax supposed to be due from the county for the year for which the officer is required to give bond. The amount of bond shall be determined by the commissioner before being sent to the several counties. The required bond shall not exceed $50,000.00.   The tax collector or tax commissioner shall give a bond with sufficient security payable to the governing authority of the county and conditioned upon the faithful performance of his duties as tax collector or tax commissioner for the collection of the county taxes. Each bond shall be for an amount to be fixed by the county governing authority. The bond required of the tax collector or tax commissioner on behalf of the county shall not exceed $100,000.00.    (Orig. Code 1863, § 854; Ga. L. 1863-64, p. 124, § 2; Code 1868, § 933; Code 1873, § 930; Code 1882, § 930; Civil Code 1895, § 945; Civil Code 1910, § 1207; Ga. L. 1925, p. 79, § 1; Ga. L. 1933, p. 47, § 1; Code 1933, § 92-4801; Ga. L. 1963, p. 253, § 1; Code 1933, § 91A-1323, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1979, p. 5, § 34.)   Cross references.   - Official bonds, T. 45, C. 4.    JUDICIAL DECISIONS
GA Code § 48-5-123 (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|§ 48-5-123. Approval, Filing, and Recording of Bonds

 Upon submission, each bond for county taxes required by Code Section 48-5-122 must be approved by the governing authority of the county, filed in the governing authority's office, recorded in the book with other official bonds, and in all respects shall be an official bond.   (Orig. Code 1863, § 855; Code 1868, § 934; Code 1873, § 931; Code 1882, § 931; Civil Code 1895, § 946; Civil Code 1910, § 1208; Code 1933, § 92-4802; Code 1933, § 91A-1324, enacted by Ga. L. 1978, p. 309, § 2.)   Cross references.   - Official bonds, T. 45, C. 4.    RESEARCH REFERENCES
GA Code § 48-5-124 (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|§ 48-5-124. Liability of Tax Collectors, Tax Commissioners, and Sureties; Action on Bond

  Tax collectors, tax commissioners, 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 collector's or tax commissioner's bond only when some emergency makes the action necessary.    (Orig. Code 1863, § 864; Code 1868, § 943; Code 1873, § 940; Code 1882, § 940; Civil Code 1895, § 972; Civil Code 1910, § 1239; Code 1933, § 92-4810; Code 1933, § 91A-1327, enacted by Ga. L. 1978, p. 309, § 2.)    RESEARCH REFERENCES     Am. Jur. 2d.  - 72 Am. Jur. 2d, State and Local Taxation, § 769 et seq.    C.J.S.  - 20 C.J.S., Counties, § 211 et seq. 85 C.J.S., Taxation, § 1149 et seq.    ALR.  - Personal liability of tax collector of state or its subdivision for illegal taxes collected, 14 A.L.R.2d 383.
GA Code § 48-5-125 (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|§ 48-5-125. Collection Before Bond Given and Oath Taken; Penalty

  It shall be unlawful for any tax collector or tax commissioner to collect or attempt to collect any tax before he has given and had approved the necessary bond and security and has taken the oaths of office.   Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.    (Laws 1826, Cobb's 1851 Digest, p. 1026; Code 1863, § 839; Code 1868, § 918; Code 1873, § 916; Code 1882, § 916; Ga. L. 1895, p. 63, § 2; Penal Code 1895, § 273; Penal Code 1910, § 276; Code 1933, § 92-9917; Code 1933, § 91A-9909, enacted by Ga. L. 1978, p. 309, § 2.)   Cross references.   - Official bonds, T. 45, C. 4.    RESEARCH REFERENCES
GA Code § 48-5-126 (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|§ 48-5-126. Temporary Appointee Where Tax Collector or Tax Commissioner Fails to Give Satisfactory Bond

  No tax collector or tax commissioner shall collect any county taxes until the bond required by Code Section 48-5-122 is given. If a tax collector or tax commissioner fails to give a bond or fails to give a bond satisfactory to the governing authority of the county, the governing authority may appoint some competent person to collect the county taxes.   When an appointment is made as provided in subsection (a) of this Code section, the person appointed shall give the same bond as is required of a tax collector or tax commissioner. The appointee shall take an oath faithfully to collect and pay over the county taxes and in all respects shall have the same privileges, discharge the same duties, and incur the same penalties as the tax collector or tax commissioner would in collecting the county taxes.    (Laws 1823, Cobb's Digest, p. 1065; Code 1863, §§ 856, 857; Code 1868, §§ 935, 936; Code 1873, §§ 932, 933; Code 1882, §§ 932, 933; Civil Code 1895, §§ 947, 948; Civil Code 1910, §§ 1209, 1210; Code 1933, §§ 92-4803, 92-4804; Code 1933, § 91A-1325, enacted by Ga. L. 1978, p. 309, § 2.)   Cross references.   - Official bonds, T. 45, C. 4.
GA Code § 48-5-127 (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|§ 48-5-127. Duties of Tax Collectors

  It shall be the duty of the tax collector to:   Collect diligently and pay promptly the funds allowed the state by law and the county taxes to the commissioner and the county treasurer, respectively;   Have his insolvent lists allowed in the manner provided by law before final settlement with the commissioner;   Post and maintain a notice showing both the days on which his office is open for the purpose of collecting taxes and also the office hours of his office;     Pay the tax receiver his commissions upon the production of the commissioner's receipt for his digest together with a specification therein of the amount of commissions to which he is entitled; and   Submit the tax receiver's receipts together with his receipts thereon to the commissioner before he shall be allowed credits for such commissions;     Conform to such rules as may be furnished and obey such orders as may be given by the commissioner;   Issue executions as provided by law for all taxes due the state or any county remaining unpaid after the time provided by law for payment;   Keep a permanent qualification or voters' book and make up the registration lists, as provided by Article 6 of Chapter 2 of Title 21; and   Perform all other duties that the law requires and which necessarily under the law appertain to the office of tax collector.     The tax collector or tax commissioner and his agents, servants, and employees shall not be obligated to furnish a written receipt for the payment of any tax or license fee to any taxpayer or person making the payment when the payment is paid by check, money order, or other instrument payable or endorsed to bearer, payee, or endorsee, except when the taxpayer or person making the payment on behalf of the taxpayer demands a receipt.    (Laws 1804, Cobb's 1851 Digest, p. 1046; Laws 1812, Cobb's 1851 Digest, p. 1058; Ga. L. 1857, p. 131, §§ 7-15; Ga. L. 1858, p. 102, § 1; Ga. L. 1862-63, p. 56, § 2; Code 1863, § 858; Code 1868, § 937; Ga. L. 1873, p. 5, §§ 3, 4; Code 1873, § 934; Ga. L. 1875, p. 120, § 1; Ga. L. 1878-79, p. 78, § 2; Code 1882, § 934; Civil Code 1895, § 949; Civil Code 1910, § 1211; Code 1933, § 92-4901; Ga. L. 1962, p. 532, § 1; Code 1933, § 91A-1328, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 1390, § 1; Ga. L. 1981, p. 1906, § 1; Ga. L. 1982, p. 3, § 48; Ga. L. 1982, p. 996, §§ 1, 4; Ga. L. 1992, p. 2411, § 4.)    JUDICIAL DECISIONS
GA Code § 48-5-128 (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|§ 48-5-128. Transfer of Duties From Outgoing to Incoming Tax Collector or Tax Commissioner

 When the tax collector or tax commissioner of any county is succeeded by another, the outgoing tax collector or tax commissioner shall no longer be authorized to collect taxes or enforce executions issued for the collection of taxes. All uncompleted duties in respect to the collection of taxes and enforcement of executions shall pass to the successor tax collector or tax commissioner as provided by Code Section 48-5-164.   (Ga. L. 1872, p. 80, § 8; Ga. L. 1873, § 1320; Code 1882, § 1320; Civil Code 1895, § 98; Ga. L. 1898, p. 41, § 1; Civil Code 1910, § 112; Ga. L. 1933, p. 78, § 10; Code 1933, § 92-4703; Code 1933, § 91A-1322, enacted by Ga. L. 1978, p. 309, § 2.)    RESEARCH REFERENCES
GA Code § 48-5-128.1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 3 - County Tax Officials and Administration|Part 2 - Tax Collectors|§ 48-5-128.1. Appointment in Certain Counties of Chief Deputy Tax Commissioner; Filling Vacancy in Office of Chief Deputy; Succession to Office of Tax Commissioner

  In all counties of this state having a population of 550,000 or more according to the United States decennial census of 1950 or any future such census and in which there exists the office of tax commissioner, the tax commissioner shall be required to appoint from among the assistants or deputies in his office a chief deputy. Upon making the appointment, the tax commissioner shall notify the county governing authority, which shall record a copy of the appointment upon its minutes. The tax commissioner shall appoint the chief deputy at his will and pleasure, such appointment in no event to extend beyond the term of office of the person making the appointment.   If the person appointed as chief deputy resigns, if the appointment is revoked, or if for any other reason the appointment is vacant, the tax commissioner shall appoint a new chief deputy and shall notify the county governing authority of the new appointment. The county governing authority shall record a copy of the new appointment upon its minutes.   If a vacancy occurs in the office of tax commissioner in any county specified in subsection (a) of this Code section, the person appointed as chief deputy by the tax commissioner and certified to the county governing authority, upon qualifying for the office of tax commissioner in the manner provided by law, shall succeed to the office of tax commissioner and fill the unexpired term of the tax commissioner of the county.     (Code 1981, §48-5-128.1, enacted by Ga. L. 1982, p. 2107, § 49.)
GA Code § 48-5-129 (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|§ 48-5-129. Allowance of Insolvent Lists; Reissuance of Executions Before Allowance of Insolvent Lists

  The insolvent lists of a tax collector or tax commissioner shall be allowed only by the county governing authority upon a return of the tax execution with entry by the proper legal officer of "no property."   The county governing authority, if it has any reason to suspect the return of the officer to be incorrect in any particular, shall cause the execution to be sent out again for collection. Before the county governing authority allows any insolvent list, the officer in whose hands the tax fi. fas. have been placed for collection shall take an oath that he has made every effort in his power to collect the fi. fas. and that he verily believes the taxpayers on the list have no property from which the tax can be collected.    (Orig. Code 1863, §§ 791, 792; Code 1868, §§ 855, 856; Code 1873, §§ 859, 860; Ga. L. 1878-79, p. 180, § 1; Code 1882, §§ 859, 860; Civil Code 1895, §§ 860, 861; Civil Code 1910, §§ 1118, 1119; Code 1933, §§ 92-7102, 92-7103; Code 1933, §§ 91A-1329, 91A-1330, enacted by Ga. L. 1978, p. 309, § 2.)    RESEARCH REFERENCES
GA Code § 48-5-130 (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|§ 48-5-130. Allocation of Tax on Insolvent Lists; Contents of List of Insolvent Taxpayers

 In making out the insolvent list, the county governing authority shall state how much is allowed the tax collector on account of the state tax and how much is allowed on the county tax and shall furnish the commissioner an alphabetical list of the names of insolvent taxpayers, the militia district in which each resides, and the amount of each fi. fa.   (Ga. L. 1861, p. 76, §§ 15, 19; Code 1868, § 857; Code 1873, § 861; Code 1882, § 861; Civil Code 1895, § 862; Ga. L. 1900, p. 42, § 1; Civil Code 1910, § 1120; Code 1933, § 92-7104; Code 1933, § 91A-1331, enacted by Ga. L. 1978, p. 309, § 2.)    RESEARCH REFERENCES
GA Code § 48-5-131 (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|§ 48-5-131. Retention of Copy of Insolvent List by County Governing Authority; Collection of Executions

 When the tax collector or tax commissioner has his insolvent list credited, it shall be the duty of the county governing authority allowing the list to retain a copy of the list and return the executions to the tax collector, who shall cause them to be placed in the hands of a levying officer for collection, to be levied and sales under the executions to be made in accordance with the laws governing sales under executions issued upon common-law judgments. The levying officer shall be entitled to the same fees as he is entitled to for other executions, plus 2 1/2 percent. After deducting the commission, the levying officer shall pay the balance to the tax collector or tax commissioner, who shall transmit the county's taxes to the county treasury and the state's taxes to the Office of the State Treasurer.   (Ga. L. 1857, p. 132, § 15; Ga. L. 1861, p. 76, § 19; Code 1868, § 858; Code 1873, § 862, 886a; Ga. L. 1880-81, p. 45, § 1; Code 1882, §§ 862, 886a; Civil Code 1895, §§ 863, 897; Civil Code 1910, §§ 1121, 1156; Code 1933, § 92-7105; Code 1933, § 91A-1332, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1982, p. 3, § 48; Ga. L. 1993, p. 1402, § 18; Ga. L. 2010, p. 863, § 2/SB 296.)    JUDICIAL DECISIONS
GA Code § 48-5-132 (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|§ 48-5-132. Disposition of Insolvent Lists

 When insolvent lists are allowed, they shall be entered on the minutes, and the county governing authority shall furnish the tax collector certified copies of the lists and shall state in the certificates when and by what tribunal the lists were allowed.   (Orig. Code 1863, § 791; Code 1868, § 859; Code 1873, § 863; Code 1882, § 863; Civil Code 1895, § 864; Civil Code 1910, § 1122; Code 1933, § 92-7106; Code 1933, § 91A-1333, enacted by Ga. L. 1978, p. 309, § 2.)    RESEARCH REFERENCES
GA Code § 48-5-133 (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|§ 48-5-133. Crediting Tax Collectors and Tax Commissioners With Insolvent Lists

 Tax collectors and tax commissioners under any circumstances shall not be allowed or credited with insolvent lists after executions are issued against them for taxes until they go to the commissioner and settle fairly and fully with him.   (Laws 1812, Cobb's 1851 Digest, p. 1059; Code 1863, § 793; Code 1868, § 861; Code 1873, § 865; Code 1882, § 865; Civil Code 1895, § 866; Civil Code 1910, § 1124; Code 1933, § 92-7107; Code 1933, § 91A-1334, enacted by Ga. L. 1978, p. 309, § 2.)    RESEARCH REFERENCES     ALR.  - Waiver of right of government to preference in the assets of insolvent debtor by taking security, 24 A.L.R. 1495; 83 A.L.R. 1119.
GA Code § 48-5-134 (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|§ 48-5-134. Extension of Time to Complete Digests and Pay Taxes

 The time by which digests shall be completed, the taxes paid, and penalties incurred shall not apply in the case of tax receivers, tax collectors, and tax commissioners who have not been in office long enough to complete the work by the time specified. In all such cases, the officials shall comply with the requirements of the commissioner.   (Laws 1843, Cobb's 1851 Digest, p. 1074; Code 1863, § 794; Code 1868, § 862; Code 1873, § 866; Code 1882, § 866; Civil Code 1895, § 867; Civil Code 1910, § 1125; Code 1933, § 92-7108; Code 1933, § 91A-1335, enacted by Ga. L. 1978, p. 309, § 2.)
GA Code § 48-5-135 (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|§ 48-5-135. Effect of Collection or Attempted Collection of Taxes Before Filing Digest With Commissioner

 If any tax collector or tax commissioner collects or attempts to collect any taxes before the tax receiver has completed and transmitted his digest to the commissioner, unless specially so ordered by the commissioner or allowed by special enactment, he shall forfeit to the state double the amount collected or attempted to be collected. Each forfeiture shall be collected by execution issued by the commissioner.   (Orig. Code 1863, § 838; Code 1868, § 917; Code 1873, § 915; Code 1882, § 915; Civil Code 1895, § 929; Civil Code 1910, § 1192; Code 1933, § 92-5601; Code 1933, § 91A-1346, enacted by Ga. L. 1978, p. 309, § 2.)
GA Code § 48-5-136 (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|§ 48-5-136. Schedule of Defaulters

 Reserved.Repealed by Ga. L. 1992, p. 2411, § 5, effective April 20, 1992.   Editor's notes.   - This Code section was based on Ga. L. 1857, p. 130, § 7; Code 1863, § 796; Code 1868, § 864; Code 1873, § 868; Code 1882, § 868; Civil Code 1910, § 1127; Code 1933, § 92-7110; Code 1933, § 91A-1336; Ga. L. 1978, p. 309, § 2; Ga. L. 1981, Ex. Sess., p. 8; and Ga. L. 1992, p. 6, § 48.
GA Code § 48-5-137.1 (2021)
2021 Georgia Code|Title 48 - Revenue and Taxation|Chapter 5 - Ad Valorem Taxation of Property|Article 3 - County Tax Officials and Administration|Part 2 - Tax Collectors|§ 48-5-137.1. Advertising as Additional Cost of Execution

 The costs of all advertisements of property to be sold under tax execution by a sheriff, or tax collector or tax commissioner acting as an ex officio sheriff, when such advertisements are required by law shall be an additional cost of the execution to be satisfied voluntarily by the defendant or by levy and sale of the property.    (Code 1981, §48-5-137.1, enacted by Ga. L. 1987, p. 1049, § 1.)
GA Code § 48-5-139 (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|§ 48-5-139. Failure by Tax Collector or Tax Commissioner to Keep Cashbook; Penalty

  It shall be unlawful for a tax collector or tax commissioner to fail or refuse to keep a cashbook, as prescribed by this article.   Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.    (Ga. L. 1910, p. 123, § 5; Code 1933, § 92-9916; Code 1933, § 91A-9908, enacted by Ga. L. 1978, p. 309, § 2.)
GA Code § 48-5-140 (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|§ 48-5-140. Accountability of Tax Collectors and Tax Commissioners to County Governing Authority; Effect of Failure to Account; Appointment of Successor

  It shall be the duty of the tax collector or tax commissioner to render annually to the county governing authority an account of his official actions respecting the county taxes and funds and to make his books, vouchers, accounts, and all things pertaining to his office available for inspection by the county governing authority.     The failure or refusal of any tax collector or tax commissioner to render the account required by subsection (a) of this Code section after being so notified by the governing authority of the county shall constitute malpractice in office. Conviction for such malpractice shall subject the offender to removal from office.   Pending the continuance of the failure or refusal of the tax collector or tax commissioner to render the account after the notice by the governing authority, the governing authority shall suspend the tax collector or tax commissioner from duty and an interim tax collector or tax commissioner shall be appointed as provided in Code Section 48-5-211 to collect the county taxes during the suspension and until the question of removal can be passed upon and decided by the proper tribunal. Proper bonds as provided by law shall be taken from the person so appointed.   The power given by this Code section to inquire into the affairs of the tax collector or tax commissioner and to suspend him from office in certain cases shall in no way affect the tax collector's or tax commissioner's own liability or that of the sureties of his official bond.      (Ga. L. 1882-83, p. 82, §§ 1, 2; Civil Code 1895, §§ 418, 419; Civil Code 1910, §§ 527, 528; Code 1933, §§ 92-4906, 92-4907; Code 1933, § 91A-1339, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1992, p. 2411, § 7.)    JUDICIAL DECISIONS