---
title: O.C.G.A. § 48-5-404. Collection of county school taxes by tax commissioners or tax collectors; collection of school taxes and commissions in certain counties.
collection: code
id: 48-5-404
cite_as: O.C.G.A. § 48-5-404 (2025)
canonical_url: https://georgiacommons.org/code/48-5-404
md_url: https://georgiacommons.org/code/48-5-404.md
text_url: https://georgiacommons.org/code/48-5-404/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=812
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
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current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / AD VALOREM TAXATION OF PROPERTY / SCHOOL TAXATION
---

# O.C.G.A. § 48-5-404. Collection of county school taxes by tax commissioners or tax collectors; collection of school taxes and commissions in certain counties.

(a) The tax commissioner or tax collector shall continue to collect unpaid county school taxes and all county school taxes levied pursuant to Article VIII, Section VI, Paragraph I of the Constitution of this state and shall be entitled to a commission of 2 ½ percent for collecting the taxes. The tax commissioner or tax collector shall pay over to the county board of education all moneys collected for the schools on the same schedule of distributions as is provided for counties in Code Section 48-5-141. In those counties where the tax collector or tax commissioner is on a salary basis, the fees provided for in this Code section shall be collected by the tax commissioner or tax collector and paid over to the proper governing authority of the county.

(b) Reserved.

(c) In all counties of this state having a population of not less than 350,000 nor more than 500,000 according to the United States decennial census of 1980 or any future such census, the tax commissioner or tax collector shall remit all education funds collected by said officer to the board of education of the county except 1.9 percent of the funds collected which shall be retained by the tax commissioner or tax collector if the officer is on a fee basis or remitted to the governing authority of the county if the officer is on a salary basis of compensation.

## History

Ga. L. 1919, p. 288, § 122; Code 1933, § 32-1106; Ga. L. 1946, p. 206, § 12; Code 1933, § 91A-1705, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1980, p. 367, § 1; Ga. L. 1982, p. 1853, §§ 1, 2; Ga. L. 1983, p. 3, § 64; Ga. L. 1984, p. 22, § 48; Ga. L. 1994, p. 237, § 2; Ga. L. 2000, p. 1198, § 1.

## Cross References

Reduction of established rate by local act, Ga. Const. 1983, Art. VIII, Sec. VI, Para. III.

Minimum salaries for tax collectors and tax commissioners, § 48-5-183.

## Editor's Notes

Ga. L. 1982, p. 996, § 6, which had been codified as subsection (c) of § 48-5-405, stated that it amended § 48-5-405 but appears to have been intended as an amendment to this Code section. Ga. L. 1983, p. 414, § 1, effective July 1, 1983, repealed subsection (c) of § 48-5-405 as added by Ga. L. 1982, p. 996, § 6. The repealed subsection dealt with the disbursement of educational funds collected by tax commissioners and collectors in counties with populations between 150,300 and 155,000.

Ga. L. 1983, p. 4113, § 1, effective July 1, 1983, not codified by the General Assembly, provides that the tax commissioner in Clayton County shall remit all education funds collected by him to the board of education of Clayton County, except for 1.60 percent of those funds which he is to remit to the governing authority of Clayton County to reimburse the county for the expenses incurred in collecting school taxes. Section 2 of that Act provides that: “It is the intention of this Act to reduce the amount authorized by subsection (a) of Code Section 48-5-404 of the O.C.G.A. as reimbursement to counties for the collection of school taxes, and this Act is pursuant to the specific authority of Paragraph III of Section VI of Article VIII of the Constitution of the State of Georgia.”