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 - Salaries of tax collectors and tax commissioners

(a)
Nothing contained in this Code section shall apply to any tax commissioner or tax collector who is compensated by the fee system of compensation in lieu of a fixed salary. On and after January 1, 1995, no tax collector or tax commissioner in a county having a population of 45,000 or more shall be entitled to fees authorized by Code Section
48-5-180
or Code Section
40-2-33
.
(b)
(1)
Any other provision of law to the contrary notwithstanding, except for the provisions of paragraph (2) of this subsection, the minimum annual salary of each tax collector and tax commissioner who is compensated by an annual salary shall be fixed according to the population of the county in which he or she serves, as determined by the United States decennial census of 2010 or any future such census; provided, however, that such annual salary shall be recalculated in any year following a census year in which the Department of Community Affairs publishes a census estimate for the county prior to July 1 in such year that is higher than the immediately preceding decennial census. Each such officer shall receive an annual salary, payable in equal monthly installments from the funds of his or her county, of not less than the amount fixed in the following schedule:
Population
Minimum Salary
0 - 5,999...............................
$ 35,576.65
6,000 - 11,889...............................
48,856.63
11,890 - 19,999...............................
55,344.71
20,000 - 28,999...............................
59,296.04
29,000 - 38,999...............................
63,247.38
39,000 - 49,999...............................
67,203.60
50,000 - 74,999...............................
75,327.48
75,000 - 99,999...............................
80,855.58
100,000 - 149,999...............................
86,381.94
150,000 - 199,999...............................
92,237.91
200,000 - 249,999...............................
100,722.08
250,000 - 299,999...............................
109,336.93
300,000 - 399,999...............................
120,695.99
400,000 - 499,999...............................
125,596.32
500,000 - or more...............................
130,496.72
(2)
(A)
Whenever the state employees subject to compensation plans authorized and approved in accordance with Code Section
45-20-4
receive a cost-of-living increase or general performance based increase of a certain percentage or a certain amount, the amounts fixed in the minimum salary schedule in paragraph (1) of this subsection, in subsection (g) of Code Section
48-5-137
, and, where applicable, in subsection (c) of Code Section
21-2-213
, or the amounts derived by increasing each of said amounts through the application of longevity increases pursuant to subsection (d) of this Code section, where applicable, shall be increased by the same percentage or same amount applicable to such state employees. If the cost-of-living increase or general performance based increase received by state employees is in different percentages or different amounts as to certain categories of employees, the amounts fixed in the minimum salary schedule in paragraph (1) of this subsection, in subsection (g) of Code Section
48-5-137
, and, where applicable, in subsection (c) of Code Section
21-2-213
, or the amounts derived through the application of longevity increases, shall be increased by a percentage or an amount not to exceed the average percentage or average amount of the general increase in salary granted to the state employees. The Office of Planning and Budget shall calculate the average percentage increase or average amount increase when necessary. The periodic changes in the minimum salary schedule in paragraph (1) of this subsection, in subsection (g) of Code Section
48-5-137
, and, where applicable, in subsection (c) of Code Section
21-2-213
, or the amounts derived through the application of longevity increases, as authorized by this paragraph shall become effective on the first day of January following the date that the cost-of-living increases received by state employees become effective; provided, however, that, if the cost-of-living increases or general performance based increases received by state employees become effective on January 1, such periodic changes in the amounts fixed in the minimum salary schedule in paragraph (1) of this subsection, in subsection (g) of Code Section
48-5-137
, and, where applicable, in subsection (c) of Code Section
21-2-213
, or the amounts derived through the application of longevity increases as authorized by this paragraph, shall become effective on the same date that the cost-of-living increases or general performance based increases received by state employees become effective.
(B)
The amounts fixed in the minimum salary schedule in this subsection shall not be increased by any state cost-of-living or general performance based increases that have been applied or are effective prior to January 1, 2020. Any state cost-of-living or general performance based increases effective on or after January 1, 2020, shall be calculated as provided in this Code section.
(3)
The county governing authority may supplement the minimum annual salary of the tax commissioner in such amount as it may fix from time to time; but no tax commissioner's compensation supplement shall be decreased during any term of office. Any prior expenditure of county funds to supplement the tax commissioner's salary in the manner authorized by this paragraph is ratified and confirmed. Nothing contained in this paragraph shall prohibit the General Assembly by local law from supplementing the annual salary of the tax commissioner.
(c)
In any county in which more than 50 percent of the population of the county according to the United States decennial census of 1990 or any future such census resides on property of the United States government which is exempt from taxation by this state, the population of the county for the purpose of subsection (b) of this Code section shall be deemed to be the total population of the county minus the population of such county which resides on property of the United States government.
(d)
The amounts provided in paragraph (1) of subsection (b) of this Code section, subsection (g) of Code Section
48-5-137
, and, where applicable, Code Section
21-2-213
, as increased by paragraph (2) of subsection (b) of this Code section, shall be increased by multiplying said amounts by the percentage which equals 5 percent times the number of completed four-year terms of office served by any tax collector or tax commissioner after December 31, 1976, effective the first day of January following the completion of each such period of service. This Code section shall not be construed to affect any local legislation except where the local legislation provides for a salary lower than the salary provided in this Code section, in which event this Code section shall prevail. This Code section shall not be construed to reduce the salary of any tax collector or tax commissioner in office on July 1, 1991; provided, however, that successors to such tax collectors and tax commissioners in office on July 1, 1991, shall be governed by the provisions of this Code section. The minimum salaries provided for in this Code section shall be considered as salary only. Expenses for deputies, equipment, supplies, copying equipment, and other necessary and reasonable expenses for the operation of a tax collector's or tax commissioner's office shall come from funds other than the funds specified as salary in this Code section.
(e)
Notwithstanding any other provisions of this Code section, any tax collector or tax commissioner who, prior to July 1, 1979, was entitled to the commissions allowed by Code Section
40-2-33
may elect to receive the salary he or she was receiving prior to July 1, 1979, together with such commissions relating to the sale of motor vehicle license plates in lieu of the minimum salary provided in subsection (b) of this Code section.
(f)
Notwithstanding any other provisions of this Code section, any tax collector or tax commissioner who, prior to January 1, 1980, was receiving a salary lower than the applicable minimum salary provided by subsection (b) of this Code section pursuant to a local law but who also was receiving certain fees and commissions in addition thereto may elect to be excluded from this Code section.
(g)
Except as otherwise provided in subsection (f) of this Code section, any local Acts in effect on or enacted subsequent to January 1, 1980, which deal with the compensation of the various tax collectors or tax commissioners, shall remain in full force and effect, except in those instances where such local Acts provide for a salary which is less than the minimum salary provided in subsection (b) of this Code section, in which event this Code section shall prevail.
(h)
This Code section shall not be construed so as to place any tax collector or tax commissioner who is on the fee system of compensation on January 1, 1980, on a salary system of compensation. Any such officer who is compensated under the fee system of compensation on January 1, 1980, shall continue to be compensated pursuant to the fee system of compensation until the General Assembly abolishes by local Act the fee system of compensation for such officer and places him or her on an annual salary equal to or greater than the minimum annual salary provided in this Code section.
Amended by 2024 Ga. Laws 701,§ 5, eff. 7/1/2024.
Amended by 2020 Ga. Laws 543,§ 4, eff. 1/1/2021.
Amended by 2020 Ga. Laws 521,§ 48, eff. 7/29/2020.
Amended by 2019 Ga. Laws 310,§ 10, eff. 1/1/2021.
Amended by 2012 Ga. Laws 630,§ 2-90, eff. 7/1/2012.
Amended by 2009 Ga. Laws 155,§ 1, eff. 5/5/2009.
Amended by 2006 Ga. Laws 649,§ 14, eff. 7/1/2006.
Amended by 2001 Ga. Laws 291, § 20, eff. 1/1/2002.