Official Code of Georgia Annotated

Title 48. REVENUE AND TAXATION · Chapter 5. AD VALOREM TAXATION OF PROPERTY · Article 4. COUNTY TAXATION

48-5-234. Enforcement of collection and payment of county property taxes.

Active

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

Any remedy or right allowed by law for the enforcement of the collection and payment of state property taxes, either by the commissioner, tax commissioner, or tax collector, may be used for the enforcement of the collection and payment of county property taxes by the county governing authority.

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 1796, Cobb’s 1851 Digest, p. 182.; Laws 1815, Cobb’s 1851 Digest, p. 1062.; Laws 1825, Cobb’s 1851 Digest, p. 1066.; Code 1863, § 493; Code 1868, § 556; Code 1873, § 522; Code 1882, § 522; Civil Code 1895, § 412; Civil Code 1910, § 521; Code 1933, § 92-3807; Code 1933, § 91A-1217, enacted by Ga. L. 1978, p. 309, § 2.

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