---
title: O.C.G.A. § 48-5-445. Collection of ad valorem taxes by tax collectors or tax commissioners.
collection: code
id: 48-5-445
cite_as: O.C.G.A. § 48-5-445 (2025)
canonical_url: https://georgiacommons.org/code/48-5-445
md_url: https://georgiacommons.org/code/48-5-445.md
text_url: https://georgiacommons.org/code/48-5-445/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=831
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/48-5-444.md
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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 / AD VALOREM TAXATION OF MOTOR VEHICLES, MOBILE HOMES, CERTAIN EQUIPMENT, AND CERTAIN INVENTORY / GENERAL PROVISIONS
---

# O.C.G.A. § 48-5-445. Collection of ad valorem taxes by tax collectors or tax commissioners.

The tax collector or tax commissioner receiving the return shall collect all ad valorem taxes imposed on a motor vehicle or mobile home irrespective of the tax authority levying the taxes. No other official shall be authorized to collect such taxes.

## History

Ga. L. 1966, p. 517, § 9; Ga. L. 1976, p. 1529, § 10; Code 1933, § 91A-1932, enacted by Ga. L. 1978, p. 309, § 2.