• § 48-5-120 - Election of Tax Collectors; Term of Office; Commission; Vacancy
  Reserved. Repealed by Ga. L. 1985, p. 489, § 2, effective July 1, 1985.
• § 48-5-121 - Oath of Office for Tax Collectors
  Each tax collector before entering on the duties of his office shall take and subscribe to the following oath in addition to the oath...
• § 48-5-122 - Bonds for Tax Collectors and Tax Commissioners
  (a) Tax collectors and tax commissioners shall give bond and security for 40 percent of the state tax supposed to be due from the...
• § 48-5-123 - Approval, Filing, and Recording of Bonds
  Upon submission, each bond for county taxes required by Code Section 48-5-122 must be approved by the governing authority of the county, filed in...
• § 48-5-124 - Liability of Tax Collectors, Tax Commissioners, and Sureties; Action on Bond
  (a) Tax collectors, tax commissioners, and their sureties are liable on their bonds for all penalties or forfeitures they may incur under the law...
• § 48-5-125 - Collection Before Bond Given and Oath Taken; Penalty
  (a) It shall be unlawful for any tax collector or tax commissioner to collect or attempt to collect any tax before he has given...
• § 48-5-126 - Temporary Appointee Where Tax Collector or Tax Commissioner Fails to Give Satisfactory Bond
  (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...
• § 48-5-126.1 - Training Classes for County Tax Collectors and Tax Commissioners
  (a)(1) It shall be the responsibility of each county tax collector or tax commissioner in this state who has never served in such office...
• § 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...
• § 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...
• § 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...
• § 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...
• § 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...
• § 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...
• § 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...
• § 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...
• § 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...
• § 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...
• § 48-5-136 - Schedule of Defaulters
  Reserved. Repealed by Ga. L. 1992, p. 2411, § 5, effective April 20, 1992.
• § 48-5-137 - Tax Collectors and Tax Commissioners As Ex Officio Sheriffs
  (a) Tax collectors and tax commissioners, upon the written consent of the sheriff of the county involved, may be ex officio sheriffs insofar as...
• § 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...
• § 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...
• § 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...
• § 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...
• § 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...
• § 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...
• § 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...
• § 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.
• § 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...
• § 48-5-146 - Receipt of Checks or Money Orders by Tax Commissioner or Tax Collector; Liability for Unpaid Checks or Money Orders; Penalty
  (a) No tax commissioner or tax collector shall be personally liable for unpaid checks or money orders received in payment of taxes and license...
• § 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...
• § 48-5-148 - (for Effective Date, See Note.) Interest on Unpaid Taxes; Rate; Record of Interest and Taxes Collected
  (a) (1) Except as otherwise expressly provided for by law, ad valorem taxes due the state or any county remaining unpaid on December 20...
• § 48-5-149 - Rate of Interest and Penalty on Delinquent Ad Valorem Taxes in Certain Counties; Application During Appeal of Assessment
  Reserved. Repealed by Ga. L. 1994, p. 237, § 2, effective July 1, 1994.
• § 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...
• § 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...
• § 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,...
• § 48-5-153 - 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,...
• § 48-5-154 - Annual Accounting Reports; Citations for Default, Negligence, or Bad Faith; Approval in Whole or in Part
  Annually on or before April 20, unless the time is extended by the commissioner for cause which the commissioner deems sufficient, each tax collector...
• § 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...
• § 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...
• § 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...
• § 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...
• § 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...
• § 48-5-160 - Duty of Tax Collectors and Tax Commissioners to Keep Stub Book of Tax Receipts
  Reserved. Repealed by Ga. L. 1990, p. 1324, § 6, effective July 1, 1990.
• § 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...
• § 48-5-162 - Penalties for Violations of Subsection (A) of Code Section 48-5-161
  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...
• § 48-5-163 - Fee for Issuing Tax Executions; Allowance of Costs on Executions
  (a) Tax collectors shall be allowed a fee of 50 cent(s) for issuing a tax execution.(b) No tax collector, sheriff, or constable shall receive...
• § 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...
• § 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...

Last modified: October 14, 2016