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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 4. DELINQUENT TAX OFFICIALS

48-5-200. Issuance of process against tax receiver, tax collector, or tax commissioner indebted in any way to state.

Active

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

  1. The commissioner may issue execution or other legal process against a tax receiver, tax collector, or tax commissioner when or if the tax receiver, tax collector, or tax commissioner:

  2. (1)

    Receives commissions which he is not entitled to receive or retain;#

  3. (2)

    Becomes possessed in any other manner of any money belonging to the state; or#

  4. (3)

    Incurs any liability to the state.#

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

Orig. Code 1863, § 828; Code 1868, § 907; Code 1873, § 905; Code 1882, § 905; Civil Code 1895, § 921; Civil Code 1910, § 1184; Code 1933, § 92-5501; Code 1933, § 91A-1381, enacted by Ga. L. 1978, p. 309, § 2.

Read the official page (the state's PDF, opened at the page this text was read from).

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 608; merge action: carried; file SHA-256 bb15f8d0d693.