reglab/statecodes huggingface dataset:
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 2 - TAX COLLECTORS (§§ 48-5-120 — 48-5-165) › Section 48-5-127 - Duties of tax collectors

(a)
It shall be the duty of the tax collector to:
(1)
Collect diligently and pay promptly the funds allowed the state by law and the county taxes to the commissioner and the county treasurer, respectively;
(2)
Have his insolvent lists allowed in the manner provided by law before final settlement with the commissioner;
(3)
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;
(4)
(A)
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
(B)
Submit the tax receiver's receipts together with his receipts thereon to the commissioner before he shall be allowed credits for such commissions;
(5)
Conform to such rules as may be furnished and obey such orders as may be given by the commissioner;
(6)
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;
(7)
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
(8)
Perform all other duties that the law requires and which necessarily under the law appertain to the office of tax collector.
(b)
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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 2 - TAX COLLECTORS (§§ 48-5-120 — 48-5-165) › Section 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
.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 2 - TAX COLLECTORS (§§ 48-5-120 — 48-5-165) › Section 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

(a)
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.
(b)
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.
(c)
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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 2 - TAX COLLECTORS (§§ 48-5-120 — 48-5-165) › Section 48-5-129 - Allowance of insolvent lists; reissuance of executions before allowance of insolvent lists

(a)
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."
(b)
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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 2 - TAX COLLECTORS (§§ 48-5-120 — 48-5-165) › Section 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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 2 - TAX COLLECTORS (§§ 48-5-120 — 48-5-165) › Section 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.
Amended by 2010 Ga. Laws 621,§ 2, eff. 7/1/2010.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 2 - TAX COLLECTORS (§§ 48-5-120 — 48-5-165) › Section 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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 2 - TAX COLLECTORS (§§ 48-5-120 — 48-5-165) › Section 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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 2 - TAX COLLECTORS (§§ 48-5-120 — 48-5-165) › Section 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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 2 - TAX COLLECTORS (§§ 48-5-120 — 48-5-165) › Section 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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 2 - TAX COLLECTORS (§§ 48-5-120 — 48-5-165) › Section 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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 2 - TAX COLLECTORS (§§ 48-5-120 — 48-5-165) › Section 48-5-138 - Cashbook to be kept by tax collectors and tax commissioners; recording disbursements; audit

(a)
Each tax collector and tax commissioner shall keep a record in the form of a cashbook in which he shall record all items of cash collected for taxes, the date collected, the amount collected, and the name of the person for whose taxes the cash was collected. All of such items, amounts, entries, and dates shall be entered on the debit side upon the lines and in the columns designated in the record book. The entries required to be made by this subsection shall be entered on the book kept for such purpose within 15 days after payment of taxes is received.
(b)
Each tax collector and tax commissioner shall record in the cashbook all items of cash paid out by him to the authorities of the state or counties, designating whether to the state or the counties, to whom paid for either the state or county, the date each amount was paid, and the amount paid. All of such items, amounts, entries, and dates shall be entered on the credit side in the lines and columns designated in the record book.
(c)
The tax collector or tax commissioner shall present the record book to the county governing authority at the times prescribed by law for making his report to the governing authority so as to permit checking and auditing of the book, to have the endorsement of the name and authority of the auditing official entered in the book, and to have the date of the entry noted. The checking, auditing, and signature of the governing authority auditing official in the record book shall at no time be construed as, nor is it intended to be, a binding or final settlement with the tax collector or tax commissioner. Each check, audit, and signature shall be evidence only that he has reported to the county governing authority as required by law and that the report checks and is in accord with the record book that the tax collector or tax commissioner is required to keep.
(d)
The tax collector or tax commissioner shall make and file an accounting as required by Code Section
48-5-154
. The record book shall be preserved by the tax collector or tax commissioner in the tax collector's or tax commissioner's office. The commissioner shall furnish the tax collectors and tax commissioners the book required pursuant to this Code section at the state's expense.
(e)
Instead of the cashbook or record book specified in this Code section, a tax collector or tax commissioner is authorized to maintain a computerized list showing the information required under this Code section, which list shall be deemed to be such cashbook or record book for the purposes of this article.
Amended by 2011 Ga. Laws 52,§; 92, eff. 1/1/2013.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 2 - TAX COLLECTORS (§§ 48-5-120 — 48-5-165) › Section 48-5-139 - Failure by tax collector or tax commissioner to keep cashbook; penalty

(a)
It shall be unlawful for a tax collector or tax commissioner to fail or refuse to keep a cashbook, as prescribed by this article.
(b)
Any person who violates subsection (a) of this Code section shall be guilty of a misdemeanor.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 2 - TAX COLLECTORS (§§ 48-5-120 — 48-5-165) › Section 48-5-140 - Accountability of tax collectors and tax commissioners to county governing authority; effect of failure to account; appointment of successor

(a)
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.
(b)
(1)
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.
(2)
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.
(3)
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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 2 - TAX COLLECTORS (§§ 48-5-120 — 48-5-165) › Section 48-5-141 - Periodic payment to proper officials of money collected by tax collector or commissioner, sheriff, or constable

(a)
The tax collector or tax commissioner, sheriff, and constables in each county having a population of 30,000 or more shall each week pay over to the proper county officials as required by law the county taxes including, but not limited to, any interest, penalties, or other amounts due the county which they have collected during the week. Such payment shall be made at the same time as the report required by Code Section
48-5-142
and shall be for the period covered by the report.
(b)
The tax collector or tax commissioner, sheriff, and constables in each county having a population of less than 30,000 shall every two weeks pay over to the proper county officials as required by law the county taxes including, but not limited to, any interest, penalties, or other amounts due the county which they have collected during the two weeks. Such payment shall be made at the same time as the report required by Code Section
48-5-142
and shall be for the period covered by the report.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 2 - TAX COLLECTORS (§§ 48-5-120 — 48-5-165) › Section 48-5-142 - Weekly report of taxes collected by tax collector or tax commissioner to county governing authority

(a)
The tax collector or tax commissioner in each county having a population of 30,000 or more shall make a weekly report to the governing authority of the county of the aggregate amount of taxes collected for the state and the amount collected for the county and shall swear that the report is a correct report of the taxes collected.
(b)
The tax collector or tax commissioner in each county having a population of less than 30,000 shall make a report every two weeks to the county governing authority of the aggregate amount of taxes collected during the two-week period. Each report shall separately specify the amount collected for the state and the amount collected for the county. The tax collector or tax commissioner shall swear that the report is a correct report of the taxes collected.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 2 - TAX COLLECTORS (§§ 48-5-120 — 48-5-165) › Section 48-5-143 - Monthly remittance of state taxes to commissioner

(a)
Except as provided by subsection (b) of this Code section, the tax collector or tax commissioner of each county shall pay over to the commissioner at least once a month all state taxes which he has collected. Each monthly payment shall be made on or before the fifteenth day of each calendar month.
(b)
A tax collector or tax commissioner may pay over state taxes which he has collected on a more frequent basis than once a month when he so desires.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 2 - TAX COLLECTORS (§§ 48-5-120 — 48-5-165) › Section 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.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 2 - TAX COLLECTORS (§§ 48-5-120 — 48-5-165) › Section 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 a notice of the failure, refusal, or making of a false return to be served on the tax collector or tax commissioner for him to show cause why he should not be removed from office. If the tax collector or tax commissioner fails to make a proper excuse within ten days, it shall be the duty of the Governor to remove the offending official.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 2 - TAX COLLECTORS (§§ 48-5-120 — 48-5-165) › Section 48-5-147 - Use of lock box system for mailed tax returns and payments

(a)
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.
(b)
In any county of this state in which the county tax collector or tax commissioner receives mailed tax payments or otherwise collects taxes for the county as well as for one or more municipalities lying wholly or partially within the county, the county tax collector or tax commissioner may enter into a contract for a lock box system described by subsection (a) of this Code section on behalf of the county and any such municipality, provided such contract is approved by the governing authority of the county and by the governing authority of any municipality whose tax payments are covered by such contract. A tax collector or tax commissioner and any such officer's surety shall not be liable for any tax payments mailed directly to a bank as the depository under a contract for a lock box system authorized by this subsection. Any contract for a lock box system under this subsection shall require a detailed accounting by the depository of all tax payments received by the depository and shall provide for such other matters as may be necessary to fully protect the interests of the taxpayers, tax officials, and local governing authorities affected by the contract for a lock box system.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 2 - TAX COLLECTORS (§§ 48-5-120 — 48-5-165) › Section 48-5-150 - Alternative provisions for interest and final settlements; rate of interest; reports; forfeiture of commissions

(a)
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 Section
48-2-40
from the date specified in the resolution. The tax collector or tax commissioner shall collect the interest on the unpaid taxes and account for such interest in his final settlement.
(b)
On the date specified in the resolution in each year in the counties in which the governing authority, with the approval of the tax collector or tax commissioner, has changed the date on which state and county taxes are due, the tax collector or tax commissioner shall furnish to the commissioner and to the county governing authority a report showing the amount of state taxes and the amount of county taxes remaining unpaid on the tax digest. Every 30 days thereafter until a final settlement is made with both the state and the county, the tax collector or tax commissioner shall furnish to the commissioner and the county governing authority a report showing the amount of state taxes collected and the amount of county taxes collected after the date specified in the resolution to the date of rendering the report. Each report shall show also the amount of interest collected from delinquent or defaulting taxpayers.
(c)
Each tax collector or tax commissioner in counties in which the governing authority, with the approval of the tax collector or tax commissioner, has changed the date on which state and county taxes are due shall make final settlements with both the state and the county within four months after the date specified in the resolution of the year in which the taxes become due, unless the time for the settlement is extended by the commissioner as authorized by Code Section
48-5-154
. Upon failure of any tax collector or tax commissioner to make final settlement within the time provided in this subsection, the tax collector or tax commissioner shall forfeit one-fourth of his commissions unless some good and sufficient reason rendering the making of the final settlement impossible is given.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 2 - TAX COLLECTORS (§§ 48-5-120 — 48-5-165) › Section 48-5-151 - Interest payments by tax collectors and tax commissioners

All interest collected by tax collectors and tax commissioners shall be paid by them to the state and county at the time and in the manner that taxes are required to be paid.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 2 - TAX COLLECTORS (§§ 48-5-120 — 48-5-165) › Section 48-5-152 - Effect of failure to collect interest and make reports and settlements; penalty

The failure or refusal of any tax collector or tax commissioner to carry out any of the provisions contained in Code Section
48-5-148
,
48-5-150
,
48-5-151
, or
48-5-153
shall constitute malpractice in office. A conviction for such malpractice shall subject the offender to removal from office.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 2 - TAX COLLECTORS (§§ 48-5-120 — 48-5-165) › Section 48-5-153 - Reports of unpaid taxes by tax collector and tax commissioner to commissioner and county governing authority; final settlement period

(a)
On December 20 in each year each tax collector or tax commissioner shall furnish to the commissioner and to the county governing authority, upon the request of either, a report showing the amount of state taxes and the amount of county taxes remaining unpaid on the tax digest and, every 30 days thereafter until a final settlement is made with both the state and the county, shall furnish to the commissioner and the governing authority, upon the request of either, a report showing the amount of state taxes collected and the amount of county taxes collected from December 20 to the date of rendering the report. Each report shall also show the amount of interest collected from the delinquent or defaulting taxpayers.
(b)
Each tax collector or tax commissioner shall make final settlements of accounts with both the state and the county and shall pay over all amounts due the state and county within four months from December 20 of the year in which taxes become due, unless the time for the settlement is extended by the commissioner as authorized by Code Section
48-5-154
. Upon failure of any tax collector or tax commissioner to make final settlement and payment within the time provided in this subsection, the tax collector or tax commissioner shall forfeit one-fourth of his commissions unless some good and sufficient reason rendering the timely making of the final settlement impossible is given.
(c)
With respect to any county operating on a fiscal year basis, the settlement period of subsection (b) of this Code section shall be within four months following the end of such fiscal year.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 2 - TAX COLLECTORS (§§ 48-5-120 — 48-5-165) › Section 48-5-155 - Removal or suspension of tax collector or tax commissioner failing to account or defaulting; opportunity for hearing; citation

If any tax collector or tax commissioner fails to submit his account for settlement by April 20 or within such further time, not exceeding four months, as is allowed by the commissioner or, if on examination of the account, defaults are ascertained which are not promptly cured by the tax collector or tax commissioner, the commissioner or the county governing authority shall report such facts to the Governor who, after giving the tax collector or tax commissioner opportunity to be heard (unless the tax collector or tax commissioner absconds or absents himself from the state or otherwise cannot be given notice), shall have the power to suspend him or remove him from office; and the commissioner and the county governing authority shall proceed to cite the delinquent tax collector or tax commissioner and his surety.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 2 - TAX COLLECTORS (§§ 48-5-120 — 48-5-165) › Section 48-5-156 - Surety's right to demand release from future liability; office vacated by failure to provide new bond; liability of new surety

The surety on the bond of the tax collector or tax commissioner shall also have the right to report the failure to account for the default alleged by the commissioner or the county governing authority to the Governor and to demand a release from future liability on the bond of the tax collector or tax commissioner. The Governor, upon such demand, shall order the tax collector or tax commissioner to make a new bond or bonds within a time to be set, not exceeding 30 days. Upon the tax collector's or tax commissioner's default in so doing, the Governor shall declare the officer removed and the office vacant. Upon the office being declared vacant or upon the new bond being given, the moving surety shall be discharged from all future liability. Unless the Governor requires that the sureties on the new bond shall assume concurrent liability with the sureties on the old bond, the sureties on the new bond shall be liable only for future defaults and the sureties on the old for the preexisting defaults.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 2 - TAX COLLECTORS (§§ 48-5-120 — 48-5-165) › Section 48-5-157 - Transfer of executions to tax collector, tax commissioner, or surety held liable for failure to collect taxes; subrogation

If a tax collector, tax commissioner, or his sureties are held liable on proceedings by citation, on appeal, or in any other action for having failed by reason of his negligence or bad faith to collect any taxes, the tax collector or tax commissioner, or his surety paying off any liability thus established, shall be entitled to have the tax execution or executions transferred to him. If the execution or executions relate both to state and county taxes, the commissioner and the county governing authority, or either of them, may make the transfer as to both state and county taxes and any other tax included in the execution. As to such taxes, the tax collector, tax commissioner, or his surety paying the judgment, order, or decree fixing liability for the taxes shall be subrogated to all the rights of the state, county, and other public body for whose benefit the tax was levied.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 2 - TAX COLLECTORS (§§ 48-5-120 — 48-5-165) › Section 48-5-158 - Nonliability of tax collector, tax commissioner, and surety for failure to collect taxes

Neither a tax collector, tax commissioner, nor his surety shall be liable for failure to collect any state, county, or other taxes from delinquent taxpayers if he or his surety shall make it appear that:
(1)
By reason of the insolvency of the taxpayer, the tax collector or tax commissioner could not by ordinary care and diligence collect the tax;
(2)
The tax collector or tax commissioner with ordinary diligence issued execution and placed it in the hands of the sheriff or other officer having power to levy the execution, and that failure to realize the money on the execution was due to no fault of the tax collector or tax commissioner;
(3)
The failure to collect the taxes promptly was due to obedience to instructions from the commissioner as to state taxes or from the county governing authority as to county taxes; or
(4)
He was prevented from the collection of the taxes by legal proceedings.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 2 - TAX COLLECTORS (§§ 48-5-120 — 48-5-165) › Section 48-5-159 - False reports of taxes collected by tax collector or tax commissioner pursuant to this article; penalty

(a)
It shall be unlawful for any tax collector or tax commissioner to make out a false return or report of the amount of taxes collected which is required to be reported by this article.
(b)
Any person who violates subsection (a) of this Code section commits the offense of false swearing.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 2 - TAX COLLECTORS (§§ 48-5-120 — 48-5-165) › Section 48-5-161 - Issue of execution; execution docket; levy administration fee; collection; inspection by grand jury

(a)
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 statement of the taxes covered by the execution.
(b)
When executions have been issued, it shall be the duty of the officer issuing the execution to place the execution in the hands of an officer authorized by law to collect the execution and make an entry on his execution docket of the name of the officer and the date of delivery.
(c)
(1)
The officer in whose hands the execution is placed shall proceed at once to collect the execution and, when the execution is paid by the defendant voluntarily or by levy and sale, the officer shall enter the amount collected including all costs, commissions, interest, and penalties as provided by law on the execution. The officer shall return the execution to the tax collector or tax commissioner with the amount of tax collected. The tax collector or tax commissioner shall at once copy the entry of the officer on his or her execution docket and file the execution in his or her office.
(2)
(A)
As used in this paragraph, the term "costs" includes, but is not limited to, title examination expenses, certified mail expenses, reasonable attorney's fees, or other such necessary research expenses.
(B)
Once an execution is issued against a delinquent or defaulting taxpayer, the sheriff or ex officio sheriff shall collect, in addition to any other costs, commissions, interest, and penalties, the actual expenses incurred by the county in issuing the execution and administering the levy by imposing a levy administration fee which shall be 5 percent of the delinquent tax or $250.00, whichever is the lesser. Regardless of any other provision of this paragraph, however, no such levy administration fee shall be less than $50.00.
(3)
The levy administration fee provided by paragraph (2) of this subsection shall likewise be charged and collected when the execution is enforced through garnishment as provided for in Code Section
48-3-12
.
(d)
Each tax collector or tax commissioner shall submit his respective execution docket and cashbook to the grand jury at the spring term of the superior court of his county. It shall be the duty of the grand jury to inspect thoroughly the docket and book and to report on them by general or special presentment.
Amended by 2009 Ga. Laws 61,§ 2B, eff. 4/29/2009.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 2 - TAX COLLECTORS (§§ 48-5-120 — 48-5-165) › Section 48-5-162 - Penalties for violations of subsection (a)

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, it shall be enforced against the tax collector or tax commissioner and his sureties by the commissioner as provided by law for defaulting tax collectors, and a 20 percent penalty of the amount of the penalty set by the grand jury shall be added to such penalty.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 2 - TAX COLLECTORS (§§ 48-5-120 — 48-5-165) › Section 48-5-163 - [Repealed] Fee for issuing tax executions; allowance of costs on executions

Repealed by 2017 Ga. Laws 259,§ 2, eff. 7/1/2017.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 2 - TAX COLLECTORS (§§ 48-5-120 — 48-5-165) › Section 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

(a)
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 tax collector or tax commissioner who succeeds the outgoing tax collector or tax commissioner.
(b)
(1)
Each tax collector or tax commissioner to whom a list is furnished as provided in subsection (a) of this Code section shall pay to the outgoing tax collector or tax commissioner, as the taxes are collected, one-half of the commissions and retain for his services one-half, the commissions to be calculated as if the amounts had been collected by the outgoing tax collector or tax commissioner.
(2)
Reserved.
(c)
The outgoing tax collector or tax commissioner shall no longer have the right or the duty to collect the taxes uncollected during his term or to enforce the executions issued for the taxes, but all uncompleted duties with respect to the enforcement and collection of the taxes shall pass to his successor.
(d)
The outgoing tax collector or tax commissioner and his sureties or his bond shall be discharged upon his delivery to his successor of the books and papers in his office which relate to the uncollected taxes, except for defaults existing prior to that time.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 2 - TAX COLLECTORS (§§ 48-5-120 — 48-5-165) › Section 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 to which the taxes are due, rather than to the tax collector. The tax collector shall not be required, however, to return to the taxpayer a check or money order for the payment of taxes that is not made payable to the taxing entity in strict conformity with the instructions.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 3 - COMPENSATION (§§ 48-5-180 — 48-5-184) › Section 48-5-181 - Deductions of default and insolvent lists for net amount of digests

In arriving at the net amount of the digest, the default list shall be deducted in the case of tax receivers and the insolvent list shall be deducted in the case of tax collectors.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 3 - COMPENSATION (§§ 48-5-180 — 48-5-184) › Section 48-5-182 - Payment of commissions to tax receivers

The tax collector shall pay to the tax receiver his commissions due by the state and by the county, but only upon the production of the commissioner's receipt for the tax receiver's net digest and only with a specification in the digest of the amount of commissions to which the tax receiver is entitled. The tax collector shall submit the tax receiver's receipts with his receipts thereon to the commissioner before the tax collector is allowed credits for such commissions.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 3 - COMPENSATION (§§ 48-5-180 — 48-5-184) › Section 48-5-183.1 - Monthly contingent expense allowance for the operation of the office of the tax commissioner

In addition to any salary, fees, or expenses now or hereafter provided by law, the governing authority of each county is authorized to provide as contingent expenses for the operation of the office of tax commissioner, and payable from county funds, a monthly expense allowance of not less than the amount fixed in the following schedule:
Population
Minimum Salary
___________________
___________________
0 - 11,889
$ 100.00
11,890 - 74,999
200.00
75,000 - 249,999
300.00
250,000 - 499,999
400.00
500,000 or more
500.00
Added by 2001 Ga. Laws 291, § 21, eff. 1/1/2002.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 4 - DELINQUENT TAX OFFICIALS (§§ 48-5-200 — 48-5-206) › Section 48-5-200 - Issuance of process against tax receiver, tax collector, or tax commissioner indebted in any way to state

The commissioner may issue execution or other legal process against a tax receiver, tax collector, or tax commissioner when or if the tax receiver, tax collector, or tax commissioner:
(1)
Receives commissions which he is not entitled to receive or retain;
(2)
Becomes possessed in any other manner of any money belonging to the state; or
(3)
Incurs any liability to the state.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 4 - DELINQUENT TAX OFFICIALS (§§ 48-5-200 — 48-5-206) › Section 48-5-201 - Issuance of executions against tax collector or tax commissioner upon failure to settle accounts; allowance of credits; interest only on amount of default

If any tax collector or tax commissioner fails to settle his accounts with the commissioner as provided by law, the commissioner shall issue execution against the tax collector or tax commissioner and his sureties for the principal amount, together with interest at the rate of 20 percent per annum on the amount. If upon a final settlement it appears that the tax collector or tax commissioner was entitled to credits at the time he is required by law to settle, the commissioner may allow the credits and charge interest only on the amount for which the tax collector or tax commissioner is in default, together with all the costs and attorney's fees incurred by reason of the issuance of the execution.
2023 CODE OF GEORGIA › Title 48 - REVENUE AND TAXATION (§§ 48-1-1 — 48-18-1) › Chapter 5 - AD VALOREM TAXATION OF PROPERTY (§§ 48-5-1 — 48-5-607) › Article 3 - COUNTY TAX OFFICIALS AND ADMINISTRATION (§§ 48-5-100 — 48-5-212) › Part 4 - DELINQUENT TAX OFFICIALS (§§ 48-5-200 — 48-5-206) › Section 48-5-202 - Direction to sheriffs of executions against tax collectors, tax receivers, and tax commissioners; suspension of collection; property bound; proceedings of sale

(a)
All executions and other process against tax collectors, tax receivers, and tax commissioners shall be directed to all and singular the sheriffs of the state and shall be executed by the sheriffs, their lawful deputies, or other officers lawfully in their stead.
(b)
Executions issued pursuant to subsection (a) of this Code section shall not be suspended or delayed by any judicial interference except as provided in Code Section
48-5-203
. The Governor, however, may suspend collection until the next meeting of the General Assembly but no longer.
(c)
The property of tax collectors, tax commissioners, and their sureties shall be bound from the time the bonds are executed for the payment of taxes collected and for the discharge of their duties.
(d)
The proceedings in selling property under such executions shall be the same as under executions issued from the superior court.