19 chapters · 1,201 sections in this title.
O.C.G.A. § 48-5-205 Penalties for incomplete or improper digests
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(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 e…
O.C.G.A. § 48-5-210 Election of county tax receivers, tax collectors, and tax commissioners; qualifications
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(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 …
O.C.G.A. § 48-5-211 Interim and emergency filling of vacancies in office of tax receiver, collector, or commissioner
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(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 vacanc…
O.C.G.A. § 48-5-220 Purposes of county taxes
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County taxes may be levied and collected for the following public purposes: (1) To pay the expenses of administration of the county government; (2) To pay the principal and interest of any debt of the county and to provide a sinking fund for the payment of the principal and inter…