---
title: O.C.G.A. § 48-5-447. Compensation of tax collectors and tax commissioners; collection and disposition of fees and commissions.
collection: code
id: 48-5-447
cite_as: O.C.G.A. § 48-5-447 (2025)
canonical_url: https://georgiacommons.org/code/48-5-447
md_url: https://georgiacommons.org/code/48-5-447.md
text_url: https://georgiacommons.org/code/48-5-447/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-pdf.pdf?sfvrsn=3fc8d300_0#page=160
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
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. § 48-5-447. Compensation of tax collectors and tax commissioners; collection and disposition of fees and commissions.

(a) The tax collector or tax commissioner shall be compensated for his services in collecting the ad valorem taxes imposed on motor vehicles and mobile homes by the various tax jurisdictions within his county by each jurisdiction on all net collections made during any calendar year for each jurisdiction as follows:

(1) Up to and including $6,000.00 .................................. 6%

(2) Over $6,000.00 and not exceeding $14,000.00 ............... 5%

(3) Over $14,000.00 and not exceeding $24,000.00 .............. 4%

(4) Over $24,000.00 and not exceeding $36,000.00 .............. 3%

(5) Over $36,000.00 and not exceeding $52,000.00 ......... 2 1/2%

(6) Over $52,000.00 and not exceeding $76,000.00 .............. 2%

(7) Over $76,000.00 ............................................... 1 3/4%

(b) In those instances which require individual adjustment, the schedule of commissions provided in subsection (a) of this Code section may be changed and altered by the agreement of the parties concerned by contract. Provisions of laws in effect on January 1, 1980, covering such compensation shall not be repealed by this article.

(c)(1) All fees and commissions allowed tax collectors and tax commissioners for collecting ad valorem taxes on motor vehicles and mobile homes shall be collected by those officials. In instances where the officials are compensated by the fee system, the commissions shall be retained by the officials as a part of their compensation. Where the tax collector or tax commissioner has been placed on a salary in lieu of the fee system of compensation, the fees and commissions shall be turned over to the county treasury.

(2) The provisions of paragraph (1) of this subsection to the contrary notwithstanding, the fees and commissions provided for in this Code section shall be disposed of pursuant to local Acts specifically providing for the disposition of such fees and commissions.

## History

Ga. L. 1966, p. 517, §§ 14, 15; Ga. L. 1976, p. 1529, §§ 15, 16; Code 1933, § 91A-1937, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 1982, p. 3, § 48.

## Editor's Notes

This Code section is set out in the supplement to correct a formatting issue.