(a) 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.
(b) 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.
Section: Previous 48-5-120 48-5-121 48-5-122 48-5-123 48-5-124 48-5-125 48-5-126 48-5-126.1 48-5-127 48-5-128 48-5-128.1 48-5-129 48-5-130 48-5-131 48-5-132 NextLast modified: October 14, 2016