Penalties for incomplete or improper digests

(a) If a tax receiver or tax commissioner fails to have his or her digest completed and deposited by September 1 in each year, unless excused by provisions of law or by the commissioner, such tax receiver or tax commissioner shall forfeit one-tenth of his or her commissions for each week’s delay. If the delay extends beyond 30 days, such tax receiver or tax commissioner shall forfeit one-half of his or her commissions. If the delay extends beyond the time when the Governor and commissioner fix the rate percentage, such tax receiver or tax commissioner shall forfeit all such tax receiver’s or tax commissioner’s commissions. (b) If a tax receiver or tax commissioner fails to make out his digest in the manner prescribed by law or fails to comply with the directions given him by the commissioner in making out his digest, he shall forfeit one-half his commissions. (c) If the digest is made out so badly as not to fulfill the purpose of the tax laws, the tax receiver or tax commissioner shall forfeit all his commissions and shall be removed from office by the governing authority of the county upon the request of the commissioner. History. Orig. Code 1863, §§ 825, 826, 827; Code 1868, §§ 904, 905, 906; Code 1873, §§ 902, 903, 904; Code 1882, §§ 902, 903, 904; Civil Code 1895, §§ 918, 919, 920; Civil Code 1910, §§ 1181, 1182, 1183; Code 1933, §§ 92-5401, 92-5402, 92-5403; Code 1933, § 91A-1380, enacted by Ga. L. 600 1978, p. 309, § 2; Ga. L. 2015, p. 1219, § 9/HB 202. Editor’s notes. Ga. L. 2015, p. 1219, § 27(c)/HB 202, 48-5-210 not codified by the General Assembly, provides, in part, that Sections 9, 12, and 15 of this Act shall be applicable to all appeals filed on or after January 1, 2016. 48-5-206. [Repealed] Liability of tax receiver or tax commissioner for making false entry of a return or for causing taxpayer to pay more than lawful tax. History. Laws 1804, Cobb’s 1851 Digest, p. 1052; Code 1863, §§ 829, 830; Code 1868, §§ 908, 909; Code 1873, §§ 906, 907; Code 1882, §§ 906, 907; Civil Code 1895 §§ 922, 923; Civil Code 1910, §§ 1185, 1186; Code 1933, §§ 92-5502, 92-5503; Code 1933, § 91A-1382; enacted by Ga. L. 1978, p. 309, § 2 and Ga. L. 1981, Ex. Sess., p. 8; repealed by Ga. L. 1992, p. 2411, § 6, effective April 20, 1992. PART 5 COUNTY TAX OFFICIALS 48-5-210. Election of county tax receivers, tax collectors, and tax commissioners; qualifications. (a) County tax receivers, tax collectors, and tax commissioners shall be elected by the voters of their respective counties at the time and in the manner provided by law. Each such officer shall be elected for a term of four years. (b)(1) No person shall be eligible to offer for election to or hold the office of tax receiver, tax collector, or tax commissioner unless the person: (A) Is a citizen of the United States; (B) Is a resident of the county in which the person seeks office for at least two years prior to qualifying for election to the office and remains a resident of such county during the term of office; (C) Is a registered voter; (D) Has attained the age of 25 years prior to the date of qualifying for election to the office, but this subparagraph shall not apply to any person who was holding the office of tax receiver, tax collector, or tax commissioner on July 1, 1981; (E) Has obtained a high school diploma or its recognized equivalent, but this subparagraph shall not apply to any person who was holding the office of tax receiver, tax collector, or tax commissioner on April 1, 1986; and (F) Has not been convicted of a felony offense or any offense involving moral turpitude contrary to the laws of this state, any other state, or the United States. 601 48-5-211 (2) Each person offering as a candidate for the office of tax receiver, tax collector, or tax commissioner shall file an affidavit with the officer before whom such person has qualified to seek the office of tax receiver, tax collector, or tax commissioner prior to or at the time of qualifying as a candidate. The affidavit shall affirm that the person meets all the qualifications required by paragraph (1) of this subsection. History. Code 1981, § 48-5-210, enacted by Ga. L. 1985, p. 489, § 3; Ga. L. 1986, p. 495, § 1; Ga. L. 1986, p. 1229, § 1; Ga. L. 1989, p. 1091, § 7. 48-5-211. Interim and emergency filling of vacancies in office of tax receiver, collector, or commissioner. (a) Except as otherwise provided in Code Section 48-5-212, as soon as a vacancy occurs in the office of county tax receiver, tax collector, or tax commissioner, the judge of the probate court shall appoint a qualified person to discharge the duties of such officer until the vacancy is filled. (b) When a vacancy occurs as provided in subsection (a) of this Code section and it is not more than six months from the time the election can be called by the county election superintendent and held until the existing term will expire, the person or persons appointed shall discharge the duties of the office for the balance of the term and there shall be no special election. (c) Except as otherwise provided in this chapter, if from any sudden emergency there is a vacancy and a proper person cannot immediately be appointed, the judge of the probate court or his clerk shall act as county tax receiver, tax collector, or tax commissioner. (d) Except as provided in subsection (b) of this Code section, when a vacancy occurs as provided in subsection (a) of this Code section, the election superintendent of the county where it occurs shall call and conduct a special election in the manner provided for in Chapter 2 of Title 21. (e) The person elected pursuant to subsection (d) of this Code section shall hold office for the unexpired term. The returns of the election shall be made to the Secretary of State. Such person shall be commissioned by the Governor. History. Code 1981, § 48-5-211, enacted by Ga. L. 1986, p. 1229, § 2; Ga. L. 1988, p. 586, § 5; Ga. L. 1988, p. 1449, § 1.