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O.C.G.A. § 36-6-21 — Final settlement of accounts | Georgia Code

O.C.G.A. § 36-6-21 (2018) Copy Cite Official Site Syfertize CourtListener Scholar Amendments

TITLE 36 LOCAL GOVERNMENT

Section 6. County Treasurer, 36-6-1 through 36-6-28.

ARTICLE 2 COUNTY GOVERNING AUTHORITIES

36-6-21. Final settlement of accounts.

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.

(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.)

JUDICIAL DECISIONS

Provisions of former Civil Code 1910, §§ 586 and 587 (see O.C.G.A. §§ 36-6-20 and36-6-21) 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.

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