Georgia Code, Title 48, Chapter 5, Article 4 - County Taxation

• § 48-5-220 - Purposes of County Taxes
  County taxes may be levied and collected for the following public purposes: (1) To pay the expenses of administration of the county government; (2)...
• § 48-5-221 - Through 48-5-231
  Repealed by Ga. L. 1981, p. 1857, § 46, effective April 22, 1981.
• § 48-5-232 - Advertisement of County Property Tax Assessment
  Reserved. Repealed by Ga. L. 1995, p. 10, § 48(3), effective February 21, 1995.
• § 48-5-233 - Official Collection and Paying Over of County Taxes
  All taxes levied for county purposes shall be assessed upon the tax commissioner's or tax receiver's books for each year and shall be collected...
• § 48-5-234 - Enforcement of Collection and Payment of County Property Taxes
  Any remedy or right allowed by law for the enforcement of the collection and payment of state property taxes, either by the commissioner, tax...
• § 48-5-235 - Liability of Tax Commissioners and Tax Collectors for Default or Improper Conduct
  The tax commissioners and tax collectors shall be subject to the same fines and forfeitures for any default or improper conduct relating to county...
• § 48-5-236 - Allowance of Commissions of Tax Commissioners or Tax Collectors
  The governing authority of each county, in allowing the tax commissioner or tax collector his commissions for collecting the taxes levied in the county,...
• § 48-5-237 - Payment of Taxes Where Property Lies in More Than One County
  A taxpayer who has a portion of real property extending into more than one county may pay all property taxes due on the property...
• § 48-5-238 - Executions Against Persons Holding County Money
  (a) The governing authority of each county may compel all persons and their heirs and personal representatives who have in their possession any county...
• § 48-5-239 - Affidavit of Illegality by Person Against Whom Execution Issues
  If execution as provided in subsection (b) of Code Section 48-5-238 issues for an amount greater than the amount due or if the defendant...
• § 48-5-240 - Borrowing County Money
  This article is applicable to all persons and their sureties who borrow or pretend to borrow any county money from any person having custody...
• § 48-5-241 - Refund or Credit of County Taxes
  (a) In all cases where a person has been overtaxed or claims for any reason that taxes should be credited or refunded, the county...
• § 48-5-242 - Waiver of Penalties or Interest Due on Unpaid Taxes
  (a) Upon written approval by the governing authority of the county in accordance with subsection (c) of this Code section, the tax collector or...

Last modified: October 14, 2016