---
title: O.C.G.A. § 48-5-109. Accumulation of statistical information on taxpayers by tax receivers and tax commissioners.
collection: code
id: 48-5-109
cite_as: O.C.G.A. § 48-5-109 (2025)
canonical_url: https://georgiacommons.org/code/48-5-109
md_url: https://georgiacommons.org/code/48-5-109.md
text_url: https://georgiacommons.org/code/48-5-109/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=559
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/48-5-108.md
next: https://georgiacommons.org/code/48-5-120.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. § 48-5-109. Accumulation of statistical information on taxpayers by tax receivers and tax commissioners.

Each tax receiver and tax commissioner shall accumulate statistical information, in regard to taxpayers, of such nature as they deem to be of benefit to the commissioner. Nothing contained in this Code section shall preclude or prohibit the commissioner from collecting such information as he deems necessary and beneficial in discharging the official duties of his office.

## History

Ga. L. 1966, p. 393, § 1; Code 1933, § 91A-1310, enacted by Ga. L. 1978, p. 309, § 2.