---
title: O.C.G.A. § 48-5-234. Enforcement of collection and payment of county property taxes.
collection: code
id: 48-5-234
cite_as: O.C.G.A. § 48-5-234 (2025)
canonical_url: https://georgiacommons.org/code/48-5-234
md_url: https://georgiacommons.org/code/48-5-234.md
text_url: https://georgiacommons.org/code/48-5-234/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=626
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/48-5-233.md
next: https://georgiacommons.org/code/48-5-235.md
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 TAXATION
---

# O.C.G.A. § 48-5-234. Enforcement of collection and payment of county property taxes.

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.

## 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.