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