Official Code of Georgia Annotated

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

48-5-236. Allowance of commissions of tax commissioners or tax collectors.

Active

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

The governing authority of each county, in allowing the tax commissioner or tax collector his commissions for collecting the taxes levied in the county, shall aggregate the taxes for the various purposes levied and allow commissions on the whole amount. Each allowance shall be made in accordance with the schedule from which the commissioner is authorized to allow commissions to tax commissioners or tax collectors for collecting state property taxes.

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

Ga. L. 1861, p. 76, § 23; Code 1868, § 555; Code 1873, § 521; Code 1882, § 521; Civil Code 1895, § 411; Civil Code 1910, § 520; Code 1933, § 92-3806; Code 1933, § 91A-1216, 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 627; merge action: carried; file SHA-256 bb15f8d0d693.