---
title: O.C.G.A. § 48-5-211. Interim and emergency filling of vacancies in office of tax receiver, collector, or commissioner.
collection: code
id: 48-5-211
cite_as: O.C.G.A. § 48-5-211 (2025)
canonical_url: https://georgiacommons.org/code/48-5-211
md_url: https://georgiacommons.org/code/48-5-211.md
text_url: https://georgiacommons.org/code/48-5-211/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=616
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.
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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 / COUNTY TAX OFFICIALS
---

# O.C.G.A. § 48-5-211. Interim and emergency filling of vacancies in office of tax receiver, collector, or commissioner.

(a) Except as otherwise provided in Code Section 48-5-212, as soon as a vacancy occurs in the office of county tax receiver, tax collector, or tax commissioner, the judge of the probate court shall appoint a qualified person to discharge the duties of such officer until the vacancy is filled.

(b) When a vacancy occurs as provided in subsection (a) of this Code section and it is not more than six months from the time the election can be called by the county election superintendent and held until the existing term will expire, the person or persons appointed shall discharge the duties of the office for the balance of the term and there shall be no special election.

(c) Except as otherwise provided in this chapter, if from any sudden emergency there is a vacancy and a proper person cannot immediately be appointed, the judge of the probate court or his clerk shall act as county tax receiver, tax collector, or tax commissioner.

(d) Except as provided in subsection (b) of this Code section, when a vacancy occurs as provided in subsection (a) of this Code section, the election superintendent of the county where it occurs shall call and conduct a special election in the manner provided for in Chapter 2 of Title 21.

(e) The person elected pursuant to subsection (d) of this Code section shall hold office for the unexpired term. The returns of the election shall be made to the Secretary of State. Such person shall be commissioned by the Governor.

## History

Code 1981, § 48-5-211, enacted by Ga. L. 1986, p. 1229, § 2; Ga. L. 1988, p. 586, § 5; Ga. L. 1988, p. 1449, § 1.

## Code Commission Notes

Two 1988 Acts amended this Code section. Subsection (a) is set out as amended by Ga. L. 1988, p. 1449, § 1. Subsections (b)-(e) are set out as amended by Ga. L. 1988, p. 586, § 5.

## Editor's Notes

Ga. L. 1988, p. 586, § 7, not codified by the General Assembly, provided that the 1988 amendment of this Code section applied to any vacancy occurring on or after March 30, 1988.