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2018 Georgia Code 48-5-233 | Car Wreck Lawyer

Link to State of Georgia Official Statute 2018 Georgia Code Annotated (sourced from legal.resource.org)
O.C.G.A. 48-5-233 Case Law from Google Scholar Amendments to OCGA 48-5-233

TITLE 48 REVENUE AND TAXATION

Section 5. Ad Valorem Taxation of Property, 48-5-1 through 48-5-607.

ARTICLE 4 COUNTY TAXATION

48-5-233. Official collection and paying over of county taxes.

All taxes levied for county purposes shall be assessed upon the tax commissioner's or tax receiver's books for each year and shall be collected by the tax commissioner or tax collector. After collection, the tax commissioner or tax collector shall pay the taxes to the county treasurer.

(Orig. Code 1863, § 491; Code 1868, § 553; Ga. L. 1872, p. 78, § 8; Code 1873, § 519; Code 1882, § 519; Civil Code 1895, § 408; Civil Code 1910, § 517; Code 1933, § 92-3803; Code 1933, § 91A-1214, enacted by Ga. L. 1978, p. 309, § 2.)

Law reviews.

- For note discussing problems with profits generated by escrow account, and proposing federal legislative reform, see 10 Ga. St. B. J. 618 (1974).

JUDICIAL DECISIONS

Collection of sanitation assessments not prohibited.

- Sanitation assessments are not taxes but service charges, and thus collection of those charges is not prohibited. Levetan v. Lanier Worldwide, Inc., 265 Ga. 323, 454 S.E.2d 504 (1995).

RESEARCH REFERENCES

C.J.S.

- 20 C.J.S., Counties, § 382 et seq.

Cases Citing O.C.G.A. § 48-5-233

Total Results: 3  |  Sort by: Relevance  |  Newest First

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Bellsouth Telecomms., LLC v. Cobb Cnty., 824 S.E.2d 233 (Ga. 2019).

Cited 15 times | Published | Supreme Court of Georgia | Feb 18, 2019 | 305 Ga. 144

...2008) (911 charge a tax even though city elected to provide "enhanced" services such as automatic location identification). The Counties suggest that the 911 charge cannot be a tax because, if it is, the 911 Act's provision for collection by telephone **151service suppliers is invalid. They cite OCGA § 48-5-233, which provides that "[a]ll taxes levied for county purposes ......
...e one enacted earlier, and the more specific statute governs over the more general one. See Glinton v. And R, Inc., 271 Ga. 864, 866-867, 524 S.E.2d 481 (1999). Here, the 911 Act was enacted long after the original precursor to the more general OCGA § 48-5-233, which was part of the 1860 Code. See 1860 Code § 491. To the extent that construing the 911 charge as a tax creates a conflict between certain provisions of the 911 Act and OCGA § 48-5-233, that is not a compelling reason to conclude that the 911 charge is instead a fee. 2....
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Bellsouth Telecomm., LLC v. Cobb Cnty., 305 Ga. 144 (Ga. 2019).

Cited 12 times | Published | Supreme Court of Georgia | Feb 18, 2019

...2008) (911 charge a tax even though city elected to provide “enhanced” services such as automatic location identification). The Counties suggest that the 911 charge cannot be a tax because, if it is, the 911 Act’s provision for collection by telephone service suppliers is invalid. They cite OCGA § 48-5-233, which provides that “[a]ll taxes levied for county purposes ....
...ne enacted earlier, and the more specific statute governs over the more general one. See Glinton v. And R, Inc., 271 Ga. 864, 866-867 (524 SE2d 481) (1999). Here, the 911 Act was enacted long after the original precursor to the more general OCGA § 48-5-233, which was part of the 1860 Code. See 1860 Code § 491. To the extent that construing the 911 charge as a tax creates a conflict between certain provisions of the 911 Act and OCGA § 48-5-233, that is not a compelling reason to conclude that the 911 charge is instead a fee. 2....
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Levetan v. Lanier Worldwide, Inc., 265 Ga. 323 (Ga. 1995).

Cited 11 times | Published | Supreme Court of Georgia | Mar 13, 1995 | 454 S.E.2d 504

...Our decisions in this regard are supported by scholarly authority *325 and decisions in other jurisdictions. [3] Thus, since the charges are not a tax, a county need not collect such service fees exclusively through the office of the tax commissioner, who, under OCGA § 48-5-233, has sole authorization for the collection of all taxes levied for county purposes....