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19 chapters · 1,201 sections in this title.
O.C.G.A. § 48-5-124 Liability of tax collectors, tax commissioners, and sureties; action on bond
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(a) Tax collectors, tax commissioners, and their sureties are liable on their bonds for all penalties or forfeitures they may incur under the law and for all losses, damages, or expenses the state may sustain by reason of their conduct. (b) An action may be brought on a tax colle…
O.C.G.A. § 48-5-125 Collection before bond given and oath taken; penalty
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(a) It shall be unlawful for any tax collector or tax commissioner to collect or attempt to collect any tax before he has given and had approved the necessary bond and security and has taken the oaths of office. (b) Any person who violates subsection (a) of this Code section shal…
O.C.G.A. § 48-5-126 Temporary appointee where tax collector or tax commissioner fails to give satisfactory bond
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(a) No tax collector or tax commissioner shall collect any county taxes until the bond required by Code Section 48-5-122 is given. If a tax collector or tax commissioner fails to give a bond or fails to give a bond satisfactory to the governing authority of the county, the govern…
O.C.G.A. § 48-5-126.1 Training classes for county tax collectors and tax commissioners
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(a)(1) It shall be the responsibility of each county tax collector or tax commissioner in this state who has never served in such office prior to January 1, 1982, to attend 40 hours of training classes pertaining to all areas of county taxation, particularly property taxation and…