---
title: O.C.G.A. § 48-5-102. Liability of tax receivers and sureties; action on tax receiver’s bond.
collection: code
id: 48-5-102
cite_as: O.C.G.A. § 48-5-102 (2025)
canonical_url: https://georgiacommons.org/code/48-5-102
md_url: https://georgiacommons.org/code/48-5-102.md
text_url: https://georgiacommons.org/code/48-5-102/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=554
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/48-5-101.md
next: https://georgiacommons.org/code/48-5-103.md
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
---

# O.C.G.A. § 48-5-102. Liability of tax receivers and sureties; action on tax receiver’s bond.

(a) Tax receivers and their sureties are liable on their bonds for all penalties or forfeitures they may incur under the law and for all losses, damages, or expenses the state may sustain by reason of their conduct.

(b) An action may be brought on a tax receiver’s bond only when some emergency makes the action necessary.

## History

Orig. Code 1863, §§ 843, 864; Code 1868, §§ 922, 943; Code 1873, §§ 919, 940; Code 1882, §§ 919, 940; Civil Code 1895, §§ 933, 972; Civil Code 1910, §§ 1196, 1239; Code 1933, §§ 92-4608, 92-4610; Code 1933, § 91A-1304, enacted by Ga. L. 1978, p. 309, § 2.