48-6-75. Collection procedures in absence of collecting officer.

In the event the collecting officer required to collect the tax imposed by Code Section 48-6-61 is temporarily absent from said officer’s office for reasons of health, vacation, or otherwise, said officer shall designate another qualified person to collect the intangible recording tax in said officer’s absence. In the event of the death of the collecting officer, the county governing authority shall immediately designate another qualified person to collect the tax until a new collecting officer qualifies for the position as required by law.