---
title: O.C.G.A. § 48-5-181. Deductions of default and insolvent lists for net amount of digests.
collection: code
id: 48-5-181
cite_as: O.C.G.A. § 48-5-181 (2025)
canonical_url: https://georgiacommons.org/code/48-5-181
md_url: https://georgiacommons.org/code/48-5-181.md
text_url: https://georgiacommons.org/code/48-5-181/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=599
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/48-5-180.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 / COMPENSATION
---

# O.C.G.A. § 48-5-181. Deductions of default and insolvent lists for net amount of digests.

In arriving at the net amount of the digest, the default list shall be deducted in the case of tax receivers and the insolvent list shall be deducted in the case of tax collectors.

## History

Laws 1847, Cobb’s 1851 Digest, p. 1079; Ga. L. 1851-52, p. 288, § 19; Code 1863, § 738; Code 1868, § 805; Code 1873, § 808; Code 1882, § 808; Civil Code 1895, § 774; Civil Code 1910, § 1014; Code 1933, § 92-5302; Code 1933, § 91A-1371, enacted by Ga. L. 1978, p. 309, § 2.