---
title: O.C.G.A. § 48-5-123. Approval, filing, and recording of bonds.
collection: code
id: 48-5-123
cite_as: O.C.G.A. § 48-5-123 (2025)
canonical_url: https://georgiacommons.org/code/48-5-123
md_url: https://georgiacommons.org/code/48-5-123.md
text_url: https://georgiacommons.org/code/48-5-123/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=561
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/48-5-122.md
next: https://georgiacommons.org/code/48-5-124.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 COLLECTORS
---

# O.C.G.A. § 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 the governing authority’s office, recorded in the book with other official bonds, and in all respects shall be an official bond.

## History

Orig. Code 1863, § 855; Code 1868, § 934; Code 1873, § 931; Code 1882, § 931; Civil Code 1895, § 946; Civil Code 1910, § 1208; Code 1933, § 92-4802; Code 1933, § 91A-1324, enacted by Ga. L. 1978, p. 309, § 2.

## Cross References

Official bonds, T. 45, C. 4.