Title 48 — Title 48
0 chapters · 904 sections in this title.
O.C.G.A. § 48-5-1 Legislative intent
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The intent and purpose of the tax laws of this state are to have all property and subjects of taxation returned at the value which would be realized from the cash sale, but not the forced sale, of the property and subjects as such property and subjects are usually sold except as …
O.C.G.A. § 48-5-10 Returnable property
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All property shall be returned by the taxpayers for taxation to the tax commissioner or tax receiver as provided by law. Each return by a taxpayer shall be for property held and subject to taxation on January 1 next preceding each return. History. Ga. L. 1913, p. 123, § 1; Code 1…
O.C.G.A. § 48-5-101 Oath and bond for tax receivers
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Each elected or appointed tax receiver before entering on the duties of his office shall take and subscribe to the following oath in addition to the oath required of all civil officers: 539 48-5-102 “I swear that I will truly and faithfully perform the duties of receiver of retur…
O.C.G.A. § 48-5-102 Chief deputy
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Appointment and duties, §48-5-212. Commissions. Deductions of default and insolvent lists for net amount of digests, §48-5-181. Forfeiture for failure to complete or improper digests, §48-5-205. Payment of commissions to tax receivers, §48-5-182. Rate, §48-5-180. Receiver on sala…
O.C.G.A. § 48-5-103 Duties of tax receivers
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It shall be the duty of the tax receiver to: (1) Receive all tax returns within the time and in the manner prescribed by law; (2) Make out and perfect the three digests plainly, legibly, and neatly in writing and in figures and to deposit the digests properly; (3) Post and maintai…
O.C.G.A. § 48-5-105.1 Uniform tangible personal property tax forms
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(a) The commissioner shall adopt by rule, subject to Chapter 13 of Title 50, the “Georgia Administrative Procedure Act,” an appropriate form or forms for use on a uniform basis throughout the state for the return of tangible personal property. (b) All returns of tangible personal…
O.C.G.A. § 48-5-108 Entry of returns in digests
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Land and interests in land, together with the returns of personal estates and other interests subject to taxation, shall be returned and set down in the digest in separate columns according to the classification furnished to the tax receivers and tax commissioners by the commissio…
O.C.G.A. § 48-5-109 Credit unions, §48-6-97
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Income taxes. Exempt organizations, §48-7-25. Criminal background checks. Collection of taxes. Contractors employed by department, §48-2-6. Department of revenue. Employees and prospective employees, §48-2-6. Decedents’ estates. Income taxes. Periods of limitation for assessment …
O.C.G.A. § 48-5-11 Situs for returns by residents
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Unless otherwise provided by law, all: (1) Real property of a resident shall be returned for taxation to the tax commissioner or tax receiver of the county where the property is located; and (2) Personal property of a resident individual shall be returned for taxation to the tax …
O.C.G.A. § 48-5-12 Situs of returns by nonresidents
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Unless otherwise provided by law, all real and personal property of 383 48-5-13 nonresidents shall be returned for taxation to the tax commissioner or tax receiver of the county where the property is located. History. Laws 1840, Cobb’s 1851 Digest, p. 1073.; Code 1863, § 760; Cod…
O.C.G.A. § 48-5-121 Oath of office for tax collectors
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Each tax collector before entering on the duties of his office shall take and subscribe to the following oath in addition to the oath required of all civil officers: 545 48-5-122 “I, , tax collector of the County of , do swear that I will faithfully discharge the duties required …
O.C.G.A. § 48-5-122 Bonds for tax collectors and tax commissioners
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(a) Tax collectors and tax commissioners shall give bond and security for 40 percent of the state tax supposed to be due from the county for the year for which the officer is required to give bond. The amount of bond shall be determined by the commissioner before being sent to th…
O.C.G.A. § 48-5-123 Approval, filing, and recording of bonds
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Upon submission, each bond for county taxes required by Code 547 48-5-125 Section 48-5-122 must be approved by the governing authority of the county, filed in the governing authority’s office, recorded in the book with other official bonds, and in all respects shall be an official…
O.C.G.A. § 48-5-125 Failure to account for default
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Surety’s right to demand release from future liability, §48-5-156. Liability, §48-5-124. New bond. Release of surety for failure to account, §48-5-156. 314 INDEX BONDS, SURETY —Cont’d County tax commissioners —Cont’d Temporary appointee where commissioner fails to give satisfacto…
O.C.G.A. § 48-5-126 County tax commissioners, §48-5-122
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Approval, filing and recording, §48-5-123. Collection before bond given, §48-5-125. Failure to account for default.
O.C.G.A. § 48-5-127 Duties of tax collectors
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(a) It shall be the duty of the tax collector to: (1) Collect diligently and pay promptly the funds allowed the state by law and the county taxes to the commissioner and the county treasurer, respectively; (2) Have his insolvent lists allowed in the manner provided by law before …
O.C.G.A. § 48-5-128.1 Intangible recording tax
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Certification of payment of tax by deputy, §48-6-62. Property tax collectors. Assessment of standing timber. Signature on certification that tax has been paid, §48-5-7.5. Deputies acting as ex officio sheriffs, §48-5-137. Expenses of deputy, §48-5-183.
O.C.G.A. § 48-5-129 Sales under tax executions
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Generally, §§48-4-1 to 48-4-65. Selection of property to be levied, §48-3-4. TAX EXECUTIONS —Cont’d County tax commissioners, §48-3-3. Advertising as additional cost of execution, §48-5-137.1. Collection, §48-5-161. Executions on insolvent lists, §48-5-131. Delinquent tax officia…
O.C.G.A. § 48-5-13 Instruction for local tax officials and staff
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(a) As used in this Code section, the term “local tax officials and staff” means: (1) All county tax collectors and county tax commissioners; (2) All county appraisers and county appraisal staff; and (3) All members of county boards of tax assessors. (b) The commissioner shall pr…
O.C.G.A. § 48-5-131 Delinquent tax officials
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Issuance of execution against generally, §§48-5-200 to 48-5-205. Failure to collect taxes.
O.C.G.A. § 48-5-132 Disposition of insolvent lists
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When insolvent lists are allowed, they shall be entered on the minutes, and the county governing authority shall furnish the tax collector certified copies of the lists and shall state in the certificates when and by what tribunal the lists were allowed. History. Orig. Code 1863, §…
O.C.G.A. § 48-5-133 Disposition, §48-5-132
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Retention of copy by governing authority, §48-5-131. Interest. Collection of interest on unpaid taxes, §48-5-150. Failure to collect interest, §48-5-152.
O.C.G.A. § 48-5-134 Extension of time to complete digests and pay taxes
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The time by which digests shall be completed, the taxes paid, and penalties incurred shall not apply in the case of tax receivers, tax collectors, and tax commissioners who have not been in office long enough to complete the work by the time specified. In all such cases, the offic…
O.C.G.A. § 48-5-135 Entry of returns in digests, §48-5-108
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Extension of time to complete, §48-5-134. Failure to complete or improper digests, §48-5-205. Time and manner of making and furnishing, §48-5-106. Tax executions, §48-3-3. Advertising as additional cost of execution, §48-5-137.1. Collection, §48-5-161. Executions on insolvent lis…
O.C.G.A. § 48-5-137 Tax executions
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Obstructing or hindering. Criminal offense, §48-3-27. Motor fuel taxes. Enforcement of article, §48-9-15. Sale of distributor’s property. Filing of statement, §48-9-13. Property taxes. Delinquent tax officials. Direction to sheriffs of executions against, §48-5-202. Periodic paym…
O.C.G.A. § 48-5-137.1 Advertising as additional cost of execution
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The costs of all advertisements of property to be sold under tax execution by a sheriff, or tax collector or tax commissioner acting as an 559 48-5-137.1 REVENUE AND TAXATION 48-5-138 ex officio sheriff, when such advertisements are required by law shall be an additional cost of …
O.C.G.A. § 48-5-138 Failure to keep, §48-5-139
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Inspection by grand jury, §48-5-161. Checks. Instructing taxpayers. Checks made payable to county tax office, §48-5-165. Payment of tax by check. Receipt not required to be given by collector, §48-5-127. Receipt of checks in payment of taxes, §48-5-146. Liability for unpaid check…
O.C.G.A. § 48-5-140 County tax commissioners
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Annual accounting reports, §48-5-154. Failure to account or default, §48-5-155. Release of surety from future liability, §48-5-156. Removal or suspension, §48-5-155. Final settlements, §48-5-150. Failure to make, §48-5-152. Issuance of executions against, §48-5-201. ACCOUNTS AND …
O.C.G.A. § 48-5-141 Payment of taxes
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Checks or money orders, §48-5-146. Receipts not required, §48-5-127. Extension of time, §48-5-134. Overpayments. Refund or credit authority, §48-5-241. Property lying in more than one county, §48-5-237. Unpaid taxes. Reports, §48-5-153. Use of lock box system, §48-5-147. Payments…
O.C.G.A. § 48-5-142 County tax receivers, §48-5-101
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False swearing. County tax reports, §48-5-159. Motor fuel tax refund, §48-9-11. Franchise tax. Returns, §48-5-422. Homestead exemption. Property taxes, §48-5-46. Homestead tax deferral for individuals 62 or older. Application, §48-5-74. Income taxes. Partnership returns, §48-7-53…
O.C.G.A. § 48-5-143 Monthly remittance of state taxes to commissioner
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(a) Except as provided by subsection (b) of this Code section, the tax collector or tax commissioner of each county shall pay over to the commissioner at least once a month all state taxes which he has collected. Each monthly payment shall be made on or before the fifteenth day of…
O.C.G.A. § 48-5-144 Furnishing report forms by commissioner
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The commissioner shall have prepared and shall furnish the several tax collectors and tax commissioners suitable forms on which to make their reports. History. Ga. L. 1896, p. 35, § 5; Civil Code 1910, § 1217; Code 1933, § 92-4915; Code 1933, § 91A-1343, enacted by Ga. L. 1978, p…
O.C.G.A. § 48-5-145 Effect of neglect of duty by tax collector or tax commissioner
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If any tax collector or tax commissioner fails or refuses to make payment, if he makes a false return, or if he fails or refuses to file the report as required, it shall be the duty of the commissioner or the county governing authority to report such facts to the Governor. The Gov…
O.C.G.A. § 48-5-146 Limitation of actions
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Actions brought on correctness of accounting reports, §48-5-154. Lock box system, §48-5-147. Malpractice in office. Failure to collect interest and make reports and settlements, §48-5-152. Refusal to render account of official actions, §48-5-140. Mobile home ad valorem taxation. …
O.C.G.A. § 48-5-15 Records
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Homestead tax deferral for individuals 62 or older, §48-5-80. Referendum. Exemptions. Freeport exemption. Level 1, §48-5-48.2. Level 2, §48-5-48.6. Refunds. Counties and municipalities, §48-5-380. Disabled veterans homestead exemption. Final determination of disability containing…
O.C.G.A. § 48-5-15.1 Appeals
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Challenge to commissioner’s proposed assessment, §48-2-18. PROPERTY TAXES —Cont’d Assessments —Cont’d Bona fide conservation use property. Current use assessment, §48-5-7.4. Current use value, §48-5-2. Family owned farm entity, rules applicable, §48-5-7.4. Forest land conservation…
O.C.G.A. § 48-5-150 Annual accounting reports, §48-5-154
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Removal or suspension for failing to account or defaulting, §48-5-155. 520 INDEX REPORTS —Cont’d County tax commissioners —Cont’d Failure to make report, §48-5-152. False reports of taxes collected, §48-5-159. Forms furnished by state revenue commissioner, §48-5-144. Interest col…
O.C.G.A. § 48-5-151 Interest payments by tax collectors and tax commissioners
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All interest collected by tax collectors and tax commissioners shall be paid by them to the state and county at the time and in the manner that taxes are required to be paid. History. Ga. L. 1917, p. 197, § 5; Code 1933, § 92-5005; Code 1933, § 91A-1358, enacted by Ga. L. 1978, p…
O.C.G.A. § 48-5-154 Lock box system, §48-5-147
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Malpractice in office. Failure to collect interest and make reports and settlements, §48-5-152. Refusal to render account of official actions, §48-5-140. Mistake in county tax digest. Correction, §48-5-303. Mobile home ad valorem taxation. Collection of taxes, §48-5-445. Compensa…
O.C.G.A. § 48-5-155 Tax digest
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Copy of revised and corrected digest furnished collector, §48-5-106. Correction of mistake. Notification to collector, §48-5-303. Effect of collection before filing with state revenue commissioner, §48-5-135. Extension of time to complete, §48-5-134. Failure to complete or improper…
O.C.G.A. § 48-5-156 Removal or suspension, §48-5-155
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Defined, §48-1-2. Delinquent tax officials. General provisions, §§48-5-200 to 48-5-205. Disbursements from cashbook.
O.C.G.A. § 48-5-157 False swearing
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False reports of taxes collected, §48-5-159. 348 INDEX COUNTY TAX COMMISSIONERS —Cont’d Fees. Levy administration fee, §48-5-161. Sale or transfer of motor vehicle license and plates, §48-5-180. Felony convictions or conviction of offense involving moral turpitude. Ineligibility …
O.C.G.A. § 48-5-159 Amount of taxes collected, §48-5-150
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Amount of taxes remaining unpaid on tax digest, §48-5-150. Annual accounting reports, §48-5-154. Removal or suspension for failing to account or defaulting, §48-5-155. Failure to make reports, §48-5-152. False reports of taxes collected, §48-5-159. Forms furnished by state revenu…
O.C.G.A. § 48-5-16 Time for making return, §48-5-18
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Unlawfully exempted property, §48-5-21. Failure to have returned for taxation and to collect taxes on, §48-5-22. Returns.
O.C.G.A. § 48-5-162 Penalties for violations of subsection (a) of Code Section 48-5-161
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For a violation of any of the provisions of subsection (a) of Code Section 48-5-161, the tax collector or tax commissioner so violating shall forfeit all or such part of his commissions as the grand jury of the county shall recommend. If the tax collector or tax commissioner fail…
O.C.G.A. § 48-5-164 Liability, §48-5-164
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Transfer of duties from, §48-5-128. Payment of money collected by. Paying over of county taxes, §48-5-233. Periodic payment to proper officials, §48-5-141. Payment of taxes.
O.C.G.A. § 48-5-165 TAX RETURN PREPARERS
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Penalties, §48-2-62. TAX SALES, §§48-4-1 to 48-4-65. TEACHERS. High-need subject areas. Recruitment and retention program. Income tax credit for program participants, §48-7-29.23. Recruitment and retention program. Income tax credit for program participants, §48-7-29.23. TEACHERS…
O.C.G.A. § 48-5-17 Tax amnesty program
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Cost of collection fee. Imposition after amnesty period expires, §48-16-10. Taxation. Appeals of orders, rulings or findings of commissioner. Final judgments adverse to taxpayer, §48-2-59. Subpoenas issued by commissioner, costs of service, §48-2-8. Tobacco and alternative nicotin…
O.C.G.A. § 48-5-18 Time for making tax returns
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Each tax commissioner and tax receiver shall open his or her books for the return of real or personal property ad valorem taxes on January 1 and shall close those books on April 1 of each year. History. Ga. L. 1913, p. 123, § 1; Code 1933, § 92-6201; Ga. L. 1945, p. 424, § 1; Ga.…
O.C.G.A. § 48-5-180 Rates of commissions
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(a) The commissions to be allowed to each tax receiver and tax collector of state and county taxes shall be as provided in the following schedule: Net Tax Digest Amount Rate of Commission Up to and including $6,000.00 ......................................... 6% Over $6,000.00 an…