---
title: O.C.G.A. § 48-5-130. Allocation of tax on insolvent lists; contents of list of insolvent taxpayers.
collection: code
id: 48-5-130
cite_as: O.C.G.A. § 48-5-130 (2025)
canonical_url: https://georgiacommons.org/code/48-5-130
md_url: https://georgiacommons.org/code/48-5-130.md
text_url: https://georgiacommons.org/code/48-5-130/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=568
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
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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 COLLECTORS
---

# O.C.G.A. § 48-5-130. Allocation of tax on insolvent lists; contents of list of insolvent taxpayers.

In making out the insolvent list, the county governing authority shall state how much is allowed the tax collector on account of the state tax and how much is allowed on the county tax and shall furnish the commissioner an alphabetical list of the names of insolvent taxpayers, the militia district in which each resides, and the amount of each fi. fa.

## History

Ga. L. 1861, p. 76, §§ 15, 19; Code 1868, § 857; Code 1873, § 861; Code 1882, § 861; Civil Code 1895, § 862; Ga. L. 1900, p. 42, § 1; Civil Code 1910, § 1120; Code 1933, § 92-7104; Code 1933, § 91A1331, enacted by Ga. L. 1978, p. 309, § 2.