---
title: O.C.G.A. § 48-5-101. Oath and bond for tax receivers.
collection: code
id: 48-5-101
cite_as: O.C.G.A. § 48-5-101 (2025)
canonical_url: https://georgiacommons.org/code/48-5-101
md_url: https://georgiacommons.org/code/48-5-101.md
text_url: https://georgiacommons.org/code/48-5-101/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-2024-pdf.pdf?sfvrsn=2edc88a7_0#page=553
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
up: https://georgiacommons.org/code/48-5.md
previous: https://georgiacommons.org/code/48-5-100.md
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index: https://georgiacommons.org/code/index.md
version: the only printed version
in_force: true
current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / AD VALOREM TAXATION OF PROPERTY / COUNTY TAX OFFICIALS AND ADMINISTRATION / TAX RECEIVERS
extraction_warnings:
  - indent_level_unclear:p554
---

# O.C.G.A. § 48-5-101. Oath and bond for tax receivers.

Each elected or appointed tax receiver before entering on the duties of his office shall take and subscribe to the following oath in addition to the oath required of all civil officers:

“I swear that I will truly and faithfully perform the duties of receiver of returns of taxable property, or of persons or things specially taxed in the county to which I am appointed, as required of me by the laws, and will before receiving returns carefully examine each, and will to the best of my ability carry out all the requirements made upon me by the tax laws. So help me God.”

At the time he takes the oath, the tax receiver shall give bond and security in a sum equal to one-fourth of the amount of the state tax supposed to be due from the county for the year in which he gives bond. No tax receiver shall be required to give a bond exceeding $10,000.00. The amount of the bond shall be determined by the commissioner before being sent out to the several counties.

## History

Orig. Code 1863, § 842; Ga. L. 1863-64, p. 124, § 1; Code 1868, § 921; Code 1873, § 918; Code 1882, § 918; Civil Code 1895, § 932; Ga. L. 1896, p. 38, § 1; Ga. L. 1901, p. 23, § 1; Civil Code 1910, § 1195; Code 1933, § 92-4602; Code 1933, § 91A-1302, enacted by Ga. L. 1978, p. 309, § 2.

## Cross References

Official bonds, T. 45, C. 4.