O.C.G.A.

O.C.G.A. § 36-6-21 (2019)

Final settlement of accounts

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)

Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.

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When the county treasurer or his personal representative has made a fair and full statement of all his accounts and liabilities as such, pursuant to Code Section 36-6-20, an exoneration of himself and his sureties, together with the details of such settlement, must be entered on the minutes of the county governing authority. It shall be final, except for fraud.

History

Orig. Code 1863, § 542; Code 1868, § 606; Code 1873, § 565; Code

1882, § 565; Civil Code 1895, § 471; Civil Code 1910, § 587; Code 1933, § 23-1023.

Annotations

JUDICIAL DECISIONS Provisions of former Civil Code 1910, §§ 586 and 587 (see now O.C.G.A. §§ 36-6-20 and 36-6-21) were not applicable to annual accounting and settlement made by the tax collector with the

county commissioners. Read v. Glynn County, 145 Ga. 881, 90 S.E. 60 (1916). Cited in Board of Comm’rs v. Massachusetts Bonding Ins. Co., 175 Ga. 584, 165 S.E. 828 (1932).

RESEARCH REFERENCES C.J.S. - 20 C.J.S., Counties, §§ 205, 206.