(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.
Section: Previous 48-5-200 48-5-201 48-5-202 48-5-203 48-5-204 48-5-205 48-5-206 NextLast modified: October 14, 2016