Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 5. AD VALOREM TAXATION OF PROPERTY · Article 3. COUNTY TAX OFFICIALS AND ADMINISTRATION · Part 2. TAX COLLECTORS

48-5-126. Temporary appointee where tax collector or tax commissioner fails to give satisfactory bond.

Active

Current through: Including Acts of the 2025 Regular Session of the General Assembly.

(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 tax collector or tax commissioner fails to give a bond or fails to give a bond satisfactory to the governing authority of the county, the governing authority may appoint some competent person to collect the county taxes.#
(b)
When an appointment is made as provided in subsection (a) of this Code section, the person appointed shall give the same bond as is required of a tax collector or tax commissioner. The appointee shall take an oath faithfully to collect and pay over the county taxes and in all respects shall have the same privileges, discharge the same duties, and incur the same penalties as the tax collector or tax commissioner would in collecting the county taxes.#

The notes below are printed with the section but are not enacted law (O.C.G.A. § 1-1-1(c)). They are shown apart from the text.

History

Laws 1823, Cobb’s Digest, p. 1065; Code 1863, §§ 856, 857; Code 1868, §§ 935, 936; Code 1873, §§ 932, 933; Code 1882, §§ 932, 933; Civil Code 1895, §§ 947, 948; Civil Code 1910, §§ 1209, 1210; Code 1933, §§ 92-4803, 92-4804; Code 1933, § 91A-1325, enacted by Ga. L. 1978, p. 309, § 2.

Cross references

Official bonds, T. 45, C. 4.

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Current through: Including Acts of the 2025 Regular Session of the General Assembly.

Text read from t48-ch1-6-(v36)-2024-pdf.pdf, Volume V36, 2024 edition, page 563; merge action: carried; file SHA-256 bb15f8d0d693.